Subsidiary institutions and intermediate financial holding companies are required to adhere to the provisions outlined in Articles 89, 90, and 91, along with Parts Three, Four, and Seven, including the relevant reporting obligations in Part Seven A, specifically in relation to their sub-consolidated situations. This requirement applies when these entities have subsidiaries or hold interests in financial institutions located in third countries.

However, a derogation exists whereby these entities may opt not to comply with the aforementioned requirements if the total assets and off-balance-sheet items linked to third country subsidiaries and participations are below 10% of their overall asset base.