7. Programme of operations: information on the booking arrangements

In relation to the booking requirements of the TCB, the information to be provided for the authorisation should include:

• a) the relevant policies with a description of the processes and procedures established to maintain the registry book and record all the assets and liabilities booked or originated by the TCB, as well as off balance sheet items, as referred in Article 48h(1) of CRD;
• b) the policy on booking arrangements for the management of the registry book referred in Article 48h(2) of CRD. The policy should provide a clear rationale for the booking arrangements, including planned intragroup funding transactions, hedging arrangements or other transfers of risks, and set out how those arrangements align with the TCB’s business and risk management strategy;
• c) evidence of the approval of the policy on booking arrangements by the governing body of the head undertaking.