5. These guidelines specify in accordance with Article 34(13) of Regulation (EU) 2023/1114 the …

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.

1. Overview

1.1 References

• Article 34 13.

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/