72. As part of the overall internal control framework, issuers of ARTs should have a holistic …

As part of the overall internal control framework, issuers of ARTs should have a holistic issuer-wide risk management framework extending across all their business lines and internal units, including internal control functions, recognising fully the economic substance of all their risk exposures including the risks the issuer of ARTs poses to itself, the holders of assets, operational risks and risks resulting from the reserve of assets.

1. Overview

1.1 References

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/