39. In addition to the information items referred to in Sections 6.1-6.5, competent authorities …

In addition to the information items referred to in Sections 6.1-6.5, competent authorities should ensure that they receive from institutions all relevant supporting information including minutes of relevant committees and management body meetings evidencing the sound set-up and implementation of ICAAP, and in particular:

• a. the approval of the overall set-up of ICAAP;
• b. the approval of the key ICAAP elements, such as general objectives and main assumptions, risk measurement and assessment, risk aggregation, internal capital, capital allocation, capital planning, stress scenarios, their main assumptions and outcomes, etc.;
• c. evidence of discussion on (changes in) risk and capital situation, limit breaches, etc., including decisions on management actions or the explicit decision not to take any action;
• d. examples of significant decisions on new product approval committees (or the respective decision making body) evidencing the impact on the risk and capital profile is taken into account;
• e. decisions on management actions related to internal capital estimates, their aggregation and their comparison with the available internal capital (current situation and forward-looking);
• f. evidence of discussion of the outcome of stress testing in ICAAP and decision on any management (non-)action;
• g. where available, internal self-assessments in which institutions can take the opportunity to justify their level of compliance against publicly available criteria regarding risk management and control that affect ICAAP.

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.