12. Guidelines set out in section 4.4 should be considered as supplementing and further specifying …

Guidelines set out in section 4.4 should be considered as supplementing and further specifying the supervisory review and evaluation process (SREP) referred to in Article 97 and 107(1)(a) of Directive 2013/36/EU, in particular with regard to the assessment of credit risk management and controls and accounting for expected credit losses. Competent authorities should therefore comply with guidelines set out in section 4.4 in line with the EBA Guidelines on common procedures and methodologies for the supervisory review and evaluation process (SREP)¹⁸ .

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.