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concentration risk group counterparty

48(in accordance with Article 113(2) of the Banking Consolidation Directive (Limits on large exposures) and in relation to a person) a parent undertaking of the person, a subsidiary undertaking of the person or a subsidiary undertaking of the person's parent undertaking, provided that (in each case) both the counterparty and the person satisfy the condition in BIPRU 3.2.27 R (Requirement to be subject to the same consolidation for the purposes of applying a zero risk weight to intra-group exposures).