164. Material changes or exceptional transactions may include mergers and acquisitions, including …

Material changes or exceptional transactions may include mergers and acquisitions, including the potential consequences of conducting insufficient due diligence that fails to identify post-merger risks and liabilities; setting up structures (e.g. new subsidiaries or single-purpose vehicles; new products; changes to systems or the risk management framework or procedures; and changes to the institution ’s organisation.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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