1.   For the purposes of the second subparagraph of Article 17(2) of Regulation (EU) No 596/2014:

(a)	the minimum threshold of carbon dioxide (CO2) equivalent shall be 6 million tonnes a year;

(b)	the minimum threshold of rated thermal input shall be 2 430 MW.

2.   Thresholds set out in paragraph 1 shall apply at group level and relate to all business, including aviation activities or installations, which the participant in the emission allowance market concerned, or its parent undertaking or related undertaking owns or controls or for the operational matters of which the participant concerned, or its parent undertaking or related undertaking is responsible, in whole or in part.