28. Certain objective elements should indicate that an institution has serious weaknesses in its …

Certain objective elements should indicate that an institution has serious weaknesses in its governance arrangements which may, in most cases in conjunction with other objective elements related to capital and liquidity, justify withdrawal of the authorisation. These elements include among other things:

• a. significant misstatements in regulatory reporting or financial statements, especially resulting in a refusal of opinion or providing a qualified opinion by the external auditor;
• b. a prolonged deadlock in the institution’s management body which leads to its inability to make critical decisions;
• c. an accumulation of material deficiencies in key areas of the governance arrangements, which together have material negative prudential impact on the institution.

1. Преглед

1.1 Препратки

1.2 Идентифицирани изисквания

1.3 Свързани стандарти

2. Идентифицирани изисквания

3. Свързани стандарти

• EBA -

  EN: Guidelines and other publications of the European Banking Authority (EBA), https://www.eba.europa.eu/. © European Banking Authority. Reproduction is authorised provided the source is acknowledged (EBA legal notice). Divided into sections and converted into the GRCA format, the wording unchanged. Only the versions published by the EBA are authoritative.

  DE: Leitlinien und weitere Veröffentlichungen der Europäischen Bankenaufsichtsbehörde (EBA), https://www.eba.europa.eu/. © European Banking Authority. Wiedergabe mit Quellenangabe gestattet (Rechtlicher Hinweis der EBA). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Maßgeblich sind allein die von der EBA veröffentlichten Fassungen.