smallest financial sector

23(in relation to a financial sector in a consolidation group or a financial conglomerate and in accordance with GENPRU 3.1 45 (Cross sector groups)) the financial sector with the smallest average referred to in the box titled Threshold Test 2 in the financial conglomerate definition decision tree (10% ratio of balance sheet size and solvency requirements), the banking sector and investment services sector being treated as one financial sector in the circumstances set out in GENPRU 3.1 45 .