Definition of ancillary services undertaking under Article 4(1)(18)

Does the definition of ancillary services undertaking under Article 4(1)(18) CRR include trust companies under Liechtenstein law?

As per Regulation (EU) No 575/2013 (CRR), Article 4(1)(18) – “ancillary services undertaking” means an undertaking the principal activity of which, whether provided to undertakings inside the group or to clients outside the group, consists of any of the following: (a) a direct extension of banking; (b) operational leasing, the ownership or management of property, the provision of data processing services or any other activity insofar as those activities are ancillary to banking; (c) any other activity considered similar by EBA to those referred to in points (a) and (b). In Liechtenstein, trust companies carry out the following activities (according to Art. 2 Trustee Act ): a) Establishment of legal entities, companies and trusteeships for third parties, in the licence holder’s own name and for the account of third parties and related contact and correspondence with courts and administrative authorities;  b) Acceptance of board mandates in accordance with Art. 180a of the Liechtenstein Law on Persons and Companies and acceptance of trusteeships;  c) Financial and business consultancy;  d) Tax consultancy;  e) Bookkeeping and audit review, provided this activity is not reserved for auditors and auditing companies. There are credit institutions in Liechtenstein that hold such trust companies as subsidiaries. Do these companies fall under the definition of “ancillary services undertaking” and are therefore part of the scope of prudential consolidation?