204. Institutions should transparently document and review the underlying cost allocation …

Institutions should transparently document and review the underlying cost allocation framework. Institutions should establish a fair distribution of costs within the organisation in order to ensure that business lines, and as far as possible individual loans, reflect the correct expected return corresponding to the risk assumed.

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/