40. In accordance with Article 109(1) of Directive 2013/36/EU in conjunction with Articles 76(3) …

In accordance with Article 109(1) of Directive 2013/36/EU in conjunction with Articles 76(3), 88(2), and 95(1) of Directive 2013/36/EU, all institutions that are themselves significant, considering the individual, sub-consolidated and consolidated levels, must establish risk, nomination¹⁸ and remuneration¹⁹ committees to advise the management body in its supervisory function and to prepare the decisions to be taken by this body. Non-significant institutions, including when they are within the scope of prudential consolidation of an institution that is significant in a sub-consolidated or consolidated situation, are not obliged to establish those committees.

¹⁸ See also the joint ESMA and EBA guidelines on the assessment of the suitability of members of the management body and key function holders under Directive 2013/36/EU and Directive 2014/65/EU.

¹⁹ With regard to the remuneration committee, please refer to the EBA guidelines on sound remuneration practices.

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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