1. For the purposes of applying this Directive:
(a) the status of parent company shall be attributed:
(i) at least to a company of a Member State which fulfils the conditions set out in Article 2 and has a minimum holding of 10 % in the capital of a company of another Member State fulfilling the same conditions;
(ii) under the same conditions, to a company of a Member State which has a minimum holding of 10 % in the capital of a company of the same Member State, held in whole or in part by a permanent establishment of the former company situated in another Member State;
(b) "subsidiary" means that company the capital of which includes the holding referred to in point (a).
2. By way of derogation from paragraph 1, Member States shall have the option of:
(a) replacing, by means of bilateral agreement, the criterion of a holding in the capital by that of a holding of voting rights;
(b) not applying this Directive to companies of that Member State, which do not maintain for an uninterrupte
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