12.1.2. For the purpose of point 12.1.1, the relevant entities shall: (a) lay down a system of …

(a)

lay down a system of classification levels for assets;

(b)

associate all assets with a classification level, based on confidentiality, integrity, authenticity and availability requirements, to indicate the protection required according to their sensitivity, criticality, risk and business value;

(c)

align the availability requirements of the assets with the delivery and recovery objectives set out in their business continuity and disaster recovery plans.