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# Recital 44

*In force · Regulation (EU) 2024/1624, OJ L, 2024/1624, 19.6.2024 · Checked against EUR-Lex on 26 Oct 2026 · [Official source](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32024R1624)*

In order to ensure effective application of AML/CFT requirements where several obliged entities are directly or indirectly linked with each other and constitute, or are a part of, a group of entities, it is necessary to consider the broadest possible definition of a group. For that purpose, obliged entities should follow applicable accounting rules which allow structures with various types of economic links to be considered as groups. While a traditional group includes a parent undertaking and its subsidiaries, other types of group structures are equally relevant, for example group structures of several parent entities owning a single subsidiary, which have been referred to as entities permanently affiliated to a central body in Article 10 of Regulation (EU) No 575/2013 of the European Parliament and of the Council, or financial institutions which are members of the same institutional protection scheme referred to in Article 113(7) of that Regulation. Those structures are all groups according to accounting rules and should therefore be considered as groups for the purposes of this Regulation.