20. When assessing the assets and liabilities of the institution in the near future and when …

When assessing the assets and liabilities of the institution in the near future and when assessing whether the institution will comply in the near future with the own funds requirements, the determination should be based on objective elements including among other things:

• a. the level and composition of own funds held by an institution and whether it meets the minimum and additional own funds requirements imposed on the institution in accordance with Article 92 of Regulation (EU) No 575/2013 and Article 104(1)(a) of Directive 2013/36/EU;
• b. the results of an asset quality review, including a national/Union/Single Supervisory Mechanism (‘SSM’) review, indicating a significant decrease in asset value leading to infringement of own funds requirements, where available;
• c. results of any valuation conducted in order to inform whether the conditions for resolution are met in accordance with Article 36(4)(a) of Directive 2014/59/EU, where available; or
• d. the results of any other institution specific assessment of the value of its assets and liabilities which has been prepared, whether conducted by an independent valuer or resolution authority or any other person, to the extent that the valuation methodology applied is consistent with Article 36 of Directive 2014/59/EU, supporting a determination that the assets of the institution are less than its liabilities or that this is likely to occur in the near future. Elements of the valuation results may be used in the determination whether the institution infringes or is likely to infringe in the near future the own funds requirements set out in Directive 2013/36/EU and Regulation (EU) No 575/2013 in a way that justifies a withdrawal of its authorisation, where available.

1. Přehled

1.1 Odkazy

• Článek 92 Požadavky na kapitál

1.2 Identifikované požadavky

1.3 Související standardy

2. Identifikované požadavky

3. Související standardy

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