For the purposes of this Regulation, the following definitions shall apply:
‘relevant activities’ means relevant activities as defined in Appendix A to the Annex to Commission Regulation (EC) 1254/2012 8 (Annex relating to IFRS 10);
‘risk mitigants’ means any applicable laws, regulations, rules or contractual arrangements that restrict an institution’s ability to provide financial support to an undertaking in stressed conditions;
‘participating undertakings’ means the undertakings that jointly control any of the following:
an institution or financial institution as referred to in Article 3(1) of this Regulation; or
an undertaking which is not an institution, financial institution or ancillary services undertaking as referred to in Article 7(3), point (a), of this Regulation;
‘capital ties’ means the ownership, direct or indirect, of capital of an undertaking, including a participation as defined in Article 4(1), point (35), of Regulation (EU) No 575/2013;
‘significant influence’ means the power to participate in the financial and operating policy decisions of an undertaking, where that undertaking does not qualify as a subsidiary as defined in Article 4(1), point (16), of Regulation (EU) No 575/2013 and is not jointly controlled as referred to in Article 3(1) or in Article 7(3), point (a), of this Regulation.