Article 2 Application à l’échelle d’un groupe

Summary What does Article 2 of the RTS on subcontracting ICT services say?

This article addresses how the regulation applies at a group level, specifically when it operates on a consolidated or sub-consolidated basis.

It places responsibility on the parent undertaking — the entity accountable for producing consolidated financial statements — to ensure that the rules governing ICT subcontracting for critical or important functions are applied uniformly across every financial entity within the group.

It effectively acts as a consistency and governance bridge, ensuring that compliance with the broader regulation is not fragmented across group members.

Important points:

If you are the parent undertaking of a group, ensure that ICT subcontracting conditions are implemented consistently across all financial entities within that group.
This obligation is triggered where subcontracting is already permitted under existing contractual arrangements for ICT services.
The parent undertaking is responsible for ensuring these conditions are adequate for the effective application of the regulation at all relevant levels of the group.

Springlex's summary of the article is a reading aid, not a substitute for the legal text.

Lorsque le présent règlement s’applique sur une base sous-consolidée ou consolidée, l’entreprise mère qui est chargée de fournir les états financiers consolidés ou sous-consolidés pour le groupe fait en sorte que les conditions de sous-traitance pour l’utilisation de services TIC qui soutiennent des fonctions critiques ou importantes ou des parties significatives de celles-ci, lorsque cette sous-traitance est autorisée en vertu des accords contractuels relatifs à l’utilisation de services TIC, soient mises en œuvre de manière cohérente au sein de toutes les entités financières appartenant au groupe et soient adéquates pour l’application effective du présent règlement à tous les niveaux pertinents.

Table of contents

Springlex and this text is meant purely as a documentation tool and has no legal effect. No liability is assumed for its content. The authentic version of this act is the one published in the Official Journal of the European Union.

Relevant recitals