Regulation (EU) No 806/2014 is amended as follows:
(1) Article 3(1) is amended as follows:
(a) point (21) is replaced by the following:
‘(21) “subsidiary” means a subsidiary as defined in point (16) of Article 4(1) of Regulation (EU) No 575/2013, and for the purpose of applying Article 8, Article 10(10), Articles 12 to 12k, 21 and 53 of this Regulation to resolution groups referred to in point (b) of point (24b) of this paragraph, include, where and as appropriate, credit institutions that are permanently affiliated to a central body, the central body itself, and their respective subsidiaries, taking into account the way in which such resolution groups comply with Article 12f(3) of this Regulation;
(21a) “material subsidiary” means a material subsidiary as defined in point (135) of Article 4(1) of Regulation (EU) No 575/2013;’;
(b) the following points are inserted:
‘(24a) “resolution entity” means a legal person established in a participating Member State, which, in
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