29. On the scope, the general objectives and the main assumptions underlying ICAAP, competent …

On the scope, the general objectives and the main assumptions underlying ICAAP, competent authorities should ensure that they receive from institutions the following:

• a. description of the scope of ICAAP including an overview of and reasoning for any deviations from the scope of the entities covered by the minimum own funds requirements;
• b. description of the approach to the identification of risks (including risk concentrations) and the inclusions of identified risks within risk categories and sub-categories to be covered by ICAAP, including the approach to the determination of materiality of risks;
• c. description of the key objectives and the main assumptions of ICAAP (e.g. link to certain external credit ratings) including how these ensure the capital adequacy;
• d. description of whether ICAAP is focused on the risks’ impact on accounting figures or on the economic value of the institution, or both of them;
• e. description of ICAAP time horizon(s), including explanation of possible differences between the risk categories and the entities of the group covered.

6.1.2 Operational documentation

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

• EBA -

  EN: Guidelines and other publications of the European Banking Authority (EBA), https://www.eba.europa.eu/. © European Banking Authority. Reproduction is authorised provided the source is acknowledged (EBA legal notice). Divided into sections and converted into the GRCA format, the wording unchanged. Only the versions published by the EBA are authoritative.

  DE: Leitlinien und weitere Veröffentlichungen der Europäischen Bankenaufsichtsbehörde (EBA), https://www.eba.europa.eu/. © European Banking Authority. Wiedergabe mit Quellenangabe gestattet (Rechtlicher Hinweis der EBA). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Maßgeblich sind allein die von der EBA veröffentlichten Fassungen.