66. The internal control framework of an issuer of ARTs should ensure: a. effective and efficient …

The internal control framework of an issuer of ARTs should ensure:

• a. effective and efficient operations including with regard to issuance of ARTs;
• b. adequate identification, measurement and mitigation of risks including operational risk and risk related to ICT in accordance with Regulation (EU) 2022/2554;
• c. the reliability of financial and non-financial information reported both internally and externally;
• d. sound administrative and accounting procedures; and
• e. compliance with laws, regulations, supervisory requirements and the issuer of ARTs internal policies, processes, rules and decisions.

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.