Where the ECB, in carrying out its tasks under the SSM Regulation, considers that there is reason to suspect that one or more breaches
(a) under relevant directly applicable Union law, as referred to in Article 18(1) of the SSM Regulation, are being, or have been, committed by a significant supervised entity having its head office in a euro area Member State, or
(b) of an ECB regulation or decision as referred to in Article 18(7) of the SSM Regulation are being or have been, committed by a supervised entity having its head office in an euro area Member State, the ECB shall refer the matter to the investigating unit.