Recital 2

(2)Directive (EU) 2024/1174 of the European Parliament and of the Council ⁶ amending Directive 2014/59/EU and Regulation (EU) No 806/2014 as regards certain aspects of the minimum requirement for own funds and eligible liabilities further amended the deduction requirement laid down in Regulation (EU) No 575/2013 by specifying in Directive 2014/59/EU and Regulation (EU) No 806/2014 that intermediate entities in a resolution group are only to deduct their holdings of own funds instruments issued by liquidation entities that belong to the same resolution group and are not themselves resolution entities, subject to certain conditions related to the materiality of those holdings. Those amendments should also be reflected in the harmonised information provided in templates for the public disclosure and reporting to competent authorities and resolution authorities.