For the purposes of Rules 3.13.7(g) and (h), an investment by an Authorised Person in a Relevant Entity must be considered as a significant investment if it meets any of the following conditions:
(a) the Authorised Person owns more than 10% of the CET1 Capital instruments issued by that entity;
(b) the Authorised Person has Close Links with that entity and owns CET1 Capital instruments issued by that entity; and
(c) the Authorised Person owns CET1 Capital instruments issued by that entity and the entity is not included in consolidation pursuant to Chapter 8
of these Rules but is included in the same accounting consolidation as the Authorised Person for the purposes of financial reporting under the International Financial Reporting Standards.