Division 5 This framework refers, depending on the template, to:

consolidation on the basis of accounting consolidation (entities included in the consolidated financial statements according to the applicable accounting framework);

prudential consolidation (entities within the scope of consolidation according to Chapter 2 of Title II of Part One of Regulation (EU) No 575/2013 of the European Parliament and of the Council^f1) at the level of the Union parent undertaking;

consolidation at the level of the resolution entity for the resolution group.