+11. Unless otherwise specified, the terms used and defined in Directive 2006/43/EC , Regulation …

11. Unless otherwise specified, the terms used and defined in Directive 2006/43/EC , Regulation …

Unless otherwise specified, the terms used and defined in Directive 2006/43/EC¹⁹ , Regulation (EU) No 537/2014 and Directive 2013/36/EU have the same meaning in these guidelines. For the purposes of these guidelines, the following definitions apply:

In-depth communication	Communication held in the cases referred to in paragraphs 22 and 23, on a more frequent, formalised and/or documented basis, in order to obtain further insights about a credit institution when a greater supervisory effort is applied or needed. Information obtained during the supervision or the statutory audit of a credit institution which could change or influence
Material information	the assessment or decision of a competent authority or an auditor relying on that information for the purpose of exercising their respective tasks.
Institution-specific information	Information concerning an individual credit institution. Information concerning the credit institution’s industry as a
Industry-specific information	whole or a part of that industry. A person working for the competent authority or the auditor
Knowledgeable individual	who has the necessary technical knowledge, skills and experience related to a particular issue under discussion. A person working for the competent authority or the auditor who has sufficient and up-to-date information on the risk
Informed individual	profile, size and complexity of a credit institution’s operations and related to a particular issue under discussion. A person working for the competent authority or the auditor who has the legal authority to act on behalf of their
Empowered individual	organisation so as to be able to share information and, where necessary, take appropriate decisions regarding a particular issue under discussion.
Supervisory team leader	Staff member of the competent authority responsible for the organisation and coordination of the work within the supervisory team involved in the supervision of a credit institution. Meeting between the competent authority and the auditor
Bilateral meeting	of a credit institution. Meeting between the competent authority, the auditor and
Trilateral meeting	the credit institution.

¹⁹ Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (OJ L 157, 9.6.2006, p. 87).

1. Επισκόπηση

Τίτλος	Κανονισμός

1.1 Παραπομπές

1.2 Εντοπισμένες απαιτήσεις

1.3 Σχετικά πρότυπα

2. Εντοπισμένες απαιτήσεις

Απαιτήσεις
Πηγή	Απαίτηση

3. Σχετικά πρότυπα

Πρότυπα
Πηγή	Απαίτηση

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