Combined buffer requirement on top of MREL consolidation level

Assuming that the consolidated resolution group level pursuant to Article 45c (3) BRRD does not correspond to the prudential consolidation level in accordance with Article 11 CRR, which consolidation level is relevant in terms of distribution restrictions according to Article 16a BRRD?

If the consolidated resolution group level and the prudential consolidation level do not correspond, the following situation could occur: On top of the MREL requirement expressed in %TREA, the CET1 available at consolidated resolution group level is sufficient to meet the CBR calculated at such level, but insufficient, if calculated at prudential consolidation level. The CET1 available at prudential consolidation level is again sufficient to meet the CBR calculated at prudential consolidation level. This leads to the question, whether such case would trigger distribution restrictions pursuant to Article 16a BRRD. On the one hand, the MREL target is set at consolidated resolution group level and needs to be fulfilled with own funds and eligible liabilities at such level, on the other hand, the CBR is set at, and can be met by CET1 available, at prudential consolidation level.