105. The target cost structure (e.g. labour, administrative or IT costs) should be reviewed in …

The target cost structure (e.g. labour, administrative or IT costs) should be reviewed in absolute terms and, where possible and appropriate, compared to peers, being mindful of the significant negative impact that the underestimation of certain costs, in particular during the start-up phase or in stressed situations, may have on the sustainability of the business model and/or strategy. Competent authorities should pay attention to recurring cost concentrations that may reflect rigidity in the cost structure.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• 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.