+8.1 Üldised kaalutlused
---+324. Competent authorities should assess and score the risks to liquidity that have been identified …
---+325. The formality and granularity of the assessment should depend on the investment firm’s size …
---+326. Investment firms which deal on own account should conduct liquidity assessment, including …
---+327. Competent authorities should verify the investment firm’s compliance with the minimum …
---+328. In conducting the assessment of risk to liquidity, competent authorities should consider all …
---+329. The assessment of liquidity risk should be based on reliable and up-to-date information, and …
---+330. Competent authorities should reflect the outcome of the assessment of liquidity risk in a …
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8.1 Üldised kaalutlused
324. Pädevad asutused peaksid määrama skoori ja hindama likviidsusriske, mis on tuvastatud investeerimisühingu jaoks olulistena, ning hindama nende riskide juhtimist ja kontrolli investeerimisühingu poolt. 325. Hindamise ametlikkus ja detailsus peaks sõltuma investeerimisühingu suurusest, struktuurist ja sisekorraldusest ning tema tegevuse laadist, ulatusest ja keerukusest, samuti tema poolt klientidele tekitatavast riskist, turule tekitavast riskist ja investeerimisühingule tekitatavast riskist. Investeerimisühingute korral, kes ei kauple oma arvel, peaks hindamine olema vähem põhjalik, samas kui oma arvel kauplevate investeerimisühingute korral peaks hindamine olema detailsem ja terviklikum. 326. Oma arvel kauplevad investeerimisühingud peaksid hindama likviidsust, sealhulgas päevasisest likviidsust vastavalt direktiivi (EL) 2019/2034 artikli 29 lõike 1 punktile d. Seepärast peaksid pädevad asutused hindama terviklikult investeerimisühinguid, kes osalevad turutegemises, nagu on määratletud määruse (EL) nr 236/2012 artikli 2 lõike 1 punktis k, ja hindama, kas sellised investeerimisühingud hõlmavad nende jaoks olulisi elemente, nagu päevasisese likviidsusriski hindamine ja olemasolevate likviidsete vahendite adekvaatsus. 327. Pädevad asutused peaksid kontrollima, kas investeerimisühing täidab määruses (EL) 2019/2033 ja direktiivis (EL) 2019/2034 sätestatud minimaalseid likviidsusnõudeid. Pädevad asutused peaksid laiendama hindamise ulatust, et kujundada terviklik seisukoht likviidsusriski kohta. 328. Likviidsusriski hindamisel peaksid pädevad asutused võtma arvesse kõiki järgmisi teabeallikaid, kui need on kättesaadavad: - a. investeerimisühingu pakutavate teenuste ja tegevuste analüüsi tulemused ning põhinäitajate jälgimisest saadud teave, eelkõige kui see võib aidata mõista likviidsusriski peamisi allikaid;
- b. järelevalveline aruandlus ja eelkõige määruse (EL) nr 2019/2033 artikli 54 kohaselt investeerimisühingu poolt aruandluse raames esitatud teave;
91 - c. investeerimisühingu perioodiline aruanne, kvantitatiivne aruanne, finantsaruanne, sisearuanded, näiteks juhtimisaruanded likviidsuse kohta, ja mis tahes muu teave, mida pädev asutus nõuab investeerimisühingult;
- d. mis tahes teave investeerimisühingu emaettevõtjalt, kui investeerimisühing on tütarettevõtja ja kuulub konsolideeritud järelevalve alla, eelkõige teave pangandusgruppi kuuluvate investeerimisühingute likviidsusriski kohta;
- e. järelevalvetegevuste tulemused;
- f. mis tahes teave investeerimisühingu sisemise likviidsuse adekvaatsuse hindamise protsessist;
- g. sise- või välisauditi aruannete tulemused ja tähelepanekud;
- h. EBA või ESMA väljastatud soovitused ja suunised, samuti makrotasandi usaldatavusjärelevalve asutuste või Euroopa Süsteemsete Riskide Nõukogu väljastatud hoiatused ja soovitused ning
- i. teiste sarnast ärimudelit rakendavate investeerimisühingute korral tuvastatud risk.
329. Likviidsusriski hindamine peaks põhinema usaldusväärsel ja ajakohasel teabel ning tulemusi tuleks arvesse võtta likviidsusriski juhtimise protsessi hindamisel. 330. Pädevad asutused peaksid kajastama likviidsusriski hindamise tulemusi tulemuste kokkuvõttes, milles selgitatakse peamisi riskitegureid ja riskiskoori.
1. Ülevaade
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Regulatsioon |
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324. Competent authorities should assess and score the risks to liquidity that have been identified …
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Competent authorities should assess and score the risks to liquidity that have been identified as material for the investment firm, and the management and controls of these risks by the investment firm.
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325. The formality and granularity of the assessment should depend on the investment firm’s size …
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The formality and granularity of the assessment should depend on the investment firm’s size, the structure and the internal organisation of the investment firm and the nature, scope and complexity of its activities as well as its risk to clients, risk to market and risk to the investment firm. For the investment firms that do not deal on own account the assessment should be less comprehensive, whereas for investment firms that deal on own account the assessment should be granular and more comprehensive.
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326. Investment firms which deal on own account should conduct liquidity assessment, including …
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Investment firms which deal on own account should conduct liquidity assessment, including intra-day, in accordance with Article 29(1), point (d) of Directive (EU) 2019/2034. Competent authorities should therefore assess investment firms which engage into market making activity as defined in Article 2(1), point (k) of Regulation (EU) No 236/2012 comprehensively and assess whether such investment firms cover elements that are relevant for them, such as the assessment of intraday liquidity risk and adequacy of available liquid resources.
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327. Competent authorities should verify the investment firm’s compliance with the minimum …
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Competent authorities should verify the investment firm’s compliance with the minimum liquidity requirements specified in Regulation (EU) 2019/2033 and Directive (EU) 2019/2034. Competent authorities should extend the scope of the assessment in order to form a comprehensive view on the liquidity risk.
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328. In conducting the assessment of risk to liquidity, competent authorities should consider all …
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In conducting the assessment of risk to liquidity, competent authorities should consider all of the following sources of information, where available: - a. outcomes from the analysis of the services and activities provided by the investment firm and information from the monitoring of key indicators’ particularly where that may help with understanding the key sources of risk to liquidity;
- b. supervisory reporting, and particularly the information provided by the investment firm in its reporting pursuant to Article 54 of Regulation (EU) 2019/2033;
- c. any investment firm’s periodic report, quantitative report, financial statement report, internal reports such as the management reports on liquidity and any other information requested from the investment firm by the competent authority;
- d. any information from the investment firm’s parent if the investment firm is a subsidiary and is included in the supervision on a consolidated basis, and in particular information on liquidity risk of investment firms that are part of a banking group;
- e. outcomes of any supervisory activities;
- f. any information from the investment firm’s ILAAP;
- g. findings and observations from internal or external audit reports;
- h. recommendations and guidelines issued by the EBA or ESMA as well as warnings and recommendations issued by macro-prudential authorities or the ESRB; and
- i. risk identified in other investment firms operating a similar business model.
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329. The assessment of liquidity risk should be based on reliable and up-to-date information, and …
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The assessment of liquidity risk should be based on reliable and up-to-date information, and the results should be taken into account when performing the assessment of the liquidity risk management process.
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330. Competent authorities should reflect the outcome of the assessment of liquidity risk in a …
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Competent authorities should reflect the outcome of the assessment of liquidity risk in a summary of findings that provides an explanation of the main risk drivers and a score.
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1.1 Viited
1.2 Tuvastatud nõuded
1.3 Seotud standardid
2. Tuvastatud nõuded
3. Seotud standardid
- EBA - Published by the European Banking Authority at https://www.eba.europa.eu/
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