+Definitions
---+12. Unless otherwise specified, terms used and defined under Regulation (EU) 2023/1114, Directive …
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Definitions
Definitions
1. Overview
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Regulation |
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12. Unless otherwise specified, terms used and defined under Regulation (EU) 2023/1114, Directive …
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Unless otherwise specified, terms used and defined under Regulation (EU) 2023/1114, Directive 2014/65/EU, the ‘EBA guidelines on internal governance arrangements for investment firms under IFD7 ’ and Regulation (EU) 2022/2554, have the same meaning in these guidelines. In addition, for the purposes of these guidelines, the following definitions apply: | Management body in its management function | means, the management body acting in its role of directing effectively the issuer of ARTs and includes the persons who direct its business. means, where established, the management body acting in its | | Management body in its supervisory function | role of overseeing and monitoring management decision-making. | | Group | means a group as defined in Article 2 (11) if Directive 2013/34/EU8 . | | Operational risk | means the operational risk as set out in Article 4(1)(52) of Regulation (EU) 575/2013. | | Operational resilience | means the ability for an issuer of ARTs to deliver critical or important functions through disruption. |
7 Guidelines on internal governance under Directive (EU) 2019/2034 8 Directive 2013/34/EU on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings
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1.1 References
1.2 Identified Requirements
1.3 Related Standards
2. Identified Requirements
Requirements
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Requirement |
3. Related Standards
Standards
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Requirement |
- EBA - Published by the European Banking Authority at https://www.eba.europa.eu/
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