Regarding the "Identification code of the ICT third-party service provider’s ultimate parent undertaking" and the "Type of code to identify the ICT third-party service provider’s ultimate parent undertaking". I am having doubts regarding the concept of ultimate parent undertaking. My question is if, for the purpose of DORA, we should consider the concept foreseen in Article 48a of Directive 2013/34/EU: "(1) “ultimate parent undertaking” means an undertaking which draws up the consolidated financial statements of the largest body of undertakings;". Or, if we should consider simply highest parent of a company?