1.   The Union parent undertaking, or the relevant entity designated in accordance with Article 5, shall consolidate the entities referred to in Article 2(1) and (2) in accordance with Article 22(6) of Directive 2013/34 EU (full consolidation), and the entities referred to in Article 2(3) in accordance with Article 22(8) and (9) of that Directive (aggregation method).

2.   By way of derogation from paragraph 1, the group supervisor may, regarding the relevant entities meeting the criteria in Article 2(3), allow the application to one or more of those relevant entities the consolidation method set out in Article 22(8) and (9) of Directive 2013/34/EU.