487. When designing and conducting supervisory stress tests for SREP purposes, competent …

When designing and conducting supervisory stress tests for SREP purposes, competent authorities should consider the outcomes of asset quality reviews (AQR), where available, appropriate and not already incorporated into institutions’ financial statements. Combining supervisory stress testing with AQRs can be considered useful in ensuring that the balance-sheet positions of the institutions covered by the supervisory stress tests are reported accurately with improved and comparable starting points across participating institutions.

1. Resumen

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1.3 Estándares relacionados

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