50. Given the uncertainties surrounding transition pathways, policy developments, and market …

Given the uncertainties surrounding transition pathways, policy developments, and market reactions, competent authorities should consider requiring financial entities to justify their planned responses, ensuring that balance sheet adjustments — such as portfolio reallocation, changes in lending or underwriting policies, or shifts in funding structures — are realistic and consistent with their publicly disclosed transition strategies.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA -

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