In the case of a stablecoin issuer being part of a group entity, the CBB may consider a third-party outsourcing arrangement entered into by the stablecoin issuer’s head office/regional office or other offices of the group entity as an intragroup outsourcing, provided that the head office/regional office submits to the CBB a letter of comfort which includes, but is not limited to, the following conditions: (i) The head office/regional office declares its ultimate responsibility of ensuring that adequate control measures are in place; and (ii) The head office/regional office is responsible to take adequate rectification measures, including compensation to the affected customers, in cases where customers suffer any loss due to inadequate controls applied by the third-party service provider.