For the purposes of points (j)(i) and (ii) of the first subparagraph, where the legal person is a parent undertaking or a subsidiary undertaking which is required to prepare consolidated financial accounts pursuant to Directive 2013/34/EU [28], the relevant total annual turnover shall be the total annual turnover or the corresponding type of income in accordance with the relevant accounting directives – Council Directive 86/635/EEC [29] for banks and Council Directive 91/674/EEC [30] for insurance companies – according to the last available consolidated accounts approved by the management body of the ultimate parent undertaking.
Chun críocha phointe (i) agus (ii) den chéad fhomhír, i gcás ina bhfuil an duine dlítheanach ina mháthairghnóthas nó ina fhochuideachta de mháthairghnóthas nach mór dó cuntais airgeadais chomhdhlúite a ullmhú de bhun Threoir 2013/34/AE [28] ], is é a bheidh sa láimhdeachas bliantúil iomlán ábhartha ná an láimhdeachas bliantúil iomlán nó an cineál ioncaim comhfhreagrach de réir na dtreoracha ábhartha cuntasaíochta Treoir 86/635/CEE [29] maidir le bainc, Treoir 91/674/CEE ón gComhairle [30] maidir le gnóthais árachais de réir na gcuntas deireanach comhdhlúite atá ar fáil agus iad formheasta ag comhlacht bainistíochta an mháthairghnóthais deiridh.