(d)

more than 50 % of any of the following indicators are associated, on a steady basis, with subsidiaries that are institutions or financial institutions, and with activities carried out by the undertaking itself that are not related to the acquisition or owning of holdings in subsidiaries when those activities are of the same nature as the ones carried out by institutions or financial institutions: the undertaking’s equity based on its consolidated situation; the undertaking’s assets based on its consolidated situation; the undertaking’s revenues based on its consolidated situation; the undertaking’s personnel based on its consolidated situation; other indicators considered relevant by the competent authority.

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Source: EUR-Lex CELLAR · retrieved 2026-09-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.