(9)Consolidated expenditure figures from the application of the relevant accounting framework do not exist in every case. To determine the consolidated fixed overheads requirement for the purpose of prudential consolidation, a Union parent undertaking should therefore calculate the amount of expenditure needed by the investment firm group by adding up the expenditure of the Union parent undertaking, and of the entities that are prudentially consolidated in the investment firm group and, where not already included in the costs of the investment firms, the costs of tied agents.