48. In addition to the requirement to commit sufficient time to perform their functions, members of the management body that hold a directorship within a significant CRD-institution must comply with the limitation of directorships set out in Article 91(3) of Directive 2013/36/EU.

49. For the purposes of Article 91(3) of Directive 2013/36/EU, where a directorship involves at the same time executive and non-executive responsibilities, the directorship should count as an executive directorship.

50. Where multiple directorships count as a single directorship, as described in Article 91(4) of Directive 2013/36/EU and as set out in paragraphs 52 to 57, that single directorship should count as a single executive directorship when it includes at least one executive directorship; otherwise it should count as a single non-executive directorship.

51. In accordance with Article 91(4)(a) of Directive 2013/36/EU, all directorships held within the same group count as a single directorship.