(3)In accordance with Article 8 of Regulation (EU) No 1163/2014 (ECB/2014/41), in order to calculate the annual supervisory fees payable in respect of significant supervised entities and significant supervised groups, and less significant supervised entities and less significant supervised groups, the annual costs should be split on the basis of the costs allocated to the relevant functions that perform the direct supervision of significant supervised entities and significant supervised groups and the indirect supervision of less significant supervised entities and less significant groups.