129. For the purpose of Article 88(1) of Directive 2013/36/EU, institutions should document data on …

For the purpose of Article 88(1) of Directive 2013/36/EU, institutions should document data on loans⁴⁰ to members of the management body and their related parties properly, including at least:

• a. the name of the debtor and their status (i.e. member of the management body or related party) and regarding loans to a related party, the member of the management body to whom the party is related and the nature of the relationship to the related party;
• b. the type/nature of loan and the amount;
• c. the terms and conditions applicable to the loan;
• d. the date of approval of the loan;
• e. the name of the individual or body and its composition taking the decision to approve the loan and the applicable conditions;
• f. the fact (yes/no) as to whether or not the loan has been granted at market conditions; and
• g. the fact (yes/no) as to whether or not the loan has been granted at conditions available to all staff.

⁴⁰ See also EBA Guidelines on loan origination, available under: https://eba.europa.eu/regulation-and-policy/credit-risk/guidelines-on-loan-origination-and-monitoring

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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