(7)To ensure effective application of the prudential requirements at consolidated level, full consolidation of all entities included within the scope of prudential consolidation should be applied as a general rule. Where two undertakings are related as referred to in Article 22(7) of Directive 2013/34/EU, consolidation in accordance with Article 22(8) and (9) of Directive 2013/34/EU should be applied (‘aggregation method’).