Subject matter

These guidelines specify in accordance with Article 34(13) of Regulation (EU) 2023/1114 the minimum content of the governance arrangements for issuers of ARTs in particular regarding the monitoring tools for the risks⁵ ; the business continuity plans; the internal control mechanism; and the audits, including the minimum documentation to be used in the audits.

⁵ Any reference to risks in these guidelines should include all risks to which issuers of ARTs are or may be exposed, including money laundering and terrorist financing risks.