A legal impediment to the prompt transfer of own funds or repayment of liabilities between the counterparties as referred to in paragraphs 5 to 10 of Article 11 of Regulation (EU) No 648/2012 shall be deemed to exist where there are actual or foreseen restrictions of a legal nature including any of the following:

1. (a)

   currency and exchange controls;

2. (b)

   a regulatory, administrative, legal or contractual framework that prevents mutual financial support or significantly affects the transfer of funds within the group;

3. (c)
   any of the conditions on the early intervention, recovery and resolution as referred to in Directive 2014/59/EU of the European Parliament and of the Council13 are met, as a result of which the competent authority foresees an impediment to the prompt transfer of own funds or repayment of liabilities;
4. (d)

   the existence of minority interests that limit decision-making power within entities that form the group;

5. (e)

   the nature of the legal structure of the counterparty, as defined in its statutes, instruments of incorporation and internal rules.