11. A test or review should have a predefined scope . The sample of institutions subject to the …

A test or review should have a predefined scope . The sample of institutions subject to the test or review should be clearly defined. It should cover a material sample of institutions in terms of risks and assets. An explanation of the macroeconomic and/or prudential reasons for determining the sample should also be provided. This explanation can be based on absolute or relative qualitative figures and support the materiality of the sample defined.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/