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+Article 88 1. |
Article 88 1.Member States shall ensure that the management body defines, oversees and is accountable for the implementation of the governance arrangements that ensure effective and prudent management of an institution, including the segregation of duties in the organisation and the prevention of conflicts of interest. Those arrangements shall comply with the following principles:
(a)
the management body must have the overall responsibility for the institution and approve and oversee the implementation of the institution's strategic objectives, risk strategy and internal governance;
(b)
the management body must ensure the integrity of the accounting and financial reporting systems, including financial and operational controls and compliance with the law and relevant standards;
(c)
the management body must oversee the process of disclosure and communications;
(d)
the management body must be responsible for providing effective oversight of senior management;
(e)
ní dhéanfaidh Cathaoirleach an chomhlachta bainistíochta ina fheidhm mhaoirseachta ar institiúid feidhmeanna príomhoifigigh feidhmiúcháin a fheidhmiú go comhuaineach laistigh den institiúid chéanna. Member States shall ensure that the management body monitors and periodically assesses the effectiveness of the institution's governance arrangements and takes appropriate steps to address any deficiencies. Áiritheoidh na Ballstáit go ndéantar doiciméadú ceart ar fhaisnéis faoi iasachtaí do chomhaltaí an bhoird bainistíochta gona bpáirtithe gaolmhara, agus go gcuirtear ar fáil í do na húdaráis inniúla arna iarraidh sin dóibh. Chun críocha an Airteagail sin, ciallaíonn an téarma “páirtí gaolmhar”:
(a)
céile, páirtnéir cláraithe i gcomhréir leis an dlí náisiúnta, leanbh nó tuismitheoir le duine atá ar an mbord bainistíochta;
(b)
eintiteas tráchtála, a bhfuil sealúchas cáilitheach dar luach 10 % nó níos mó de chaipiteal nó de chearta vótála san eintiteas sin ag ball de bhord bainistíochta na hinstitiúide nó ag duine dá dhaoine muinteartha dá dtagraítear i bpointe (a), nó ina bhféadfaidh na daoine sin tionchar nach beag a imirt, nó ina bhfuil post ardbhainistíochta acu nó a bhfuil siad ar an mbord bainistíochta. 1. Forbhreathnú
1.1 Tagairtí
1.2 Ceanglais aitheanta1.3 Caighdeáin ghaolmhara2. Ceanglais aitheanta
3. Caighdeáin ghaolmhara
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