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. Přehled

1.1 Odkazy

1.2 Identifikované požadavky

1.3 Související standardy

2. Identifikované požadavky

3. Související standardy

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