(8)To mitigate risks that are linked to subcontracting, it is necessary to specify the conditions under which ICT third-party service providers can use subcontractors for the provision of ICT services that support critical or important functions. For that purpose, ICT contractual arrangements between financial entities and ICT third-party service providers should set out such conditions, including the planning of subcontracting arrangements, the risk assessments, the due diligence, and the approval process for new ICT subcontracting arrangements on ICT services supporting critical or important functions or material parts thereof, or material changes to existing ones made by the ICT third-party service provider.