For the purpose of applying Articles 2 to 7 regarding the contractual arrangements between financial entities and ICT third-party service providers on the use of subcontracted ICT services and the conditions applying to it, the following elements of increased or reduced risk shall be taken into account by financial entities:
a) the location of the ICT subcontractor or its parent company;
b) the number of ICT subcontractors;
c) the nature of data shared with the ICT subcontractors;
d) the location of data processing and storage;
e) whether the ICT subcontractors are part of the same group of the financial entity;
f) the transferability of the ICT service supporting a critical or important functions to another ICT third-party service provider, including as a result of technology specificities;
g) the potential impact of disruptions on the continuity and availability of the ICT services supporting critical or important functions provided by the ICT third-party service provider;
h) the dif
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