Recital 4 Consistent application of the policy

Where financial entitiesas defined in Article 2, points (a) to (t) belong to a group means a group as defined in Article 2, point (11), of Directive 2013/34/EU;, the parent undertaking means a parent undertaking within the meaning of Article 2, point (9), and Article 22 of Directive 2013/34/EU; that is responsible for providing the consolidated or sub-consolidated financial statements for the group means a group as defined in Article 2, point (11), of Directive 2013/34/EU; should therefore ensure that the policy is applied in a consistent and coherent way within the group means a group as defined in Article 2, point (11), of Directive 2013/34/EU;.