248. Assessment of IRRBB should be differentiated from assessment of CSRBB that competent …

Assessment of IRRBB should be differentiated from assessment of CSRBB that competent authorities should also conduct in accordance with section 6.5.3. In particular, competent authorities should take into account whether institutions’ internal systems adequately assess and monitor the risk from CSRBB from an economic value and net interest income (including market value changes) perspective and appropriately define CSRBB and determine its scope⁴⁹ .

⁴⁹ Also considering the guidance in EBA/2022/14.

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/