22. In particular, in-depth communication should be held with auditors of credit institutions …

In particular, in-depth communication should be held with auditors of credit institutions referred to in Article 131 of Directive 2013/36/EU (global systemically important institutions (G-SIIs)²⁰ and other systemically important institutions (O-SIIs)²¹ ) and other institutions determined by competent authorities based on an assessment of the credit institution’s size and internal organisation and the nature, scope and complexity of its activities.

²⁰ Commission Delegated Regulation (EU) No 1222/2014 of 8 October 2014 supplementing Directive 2013/36/EU of the European Parliament and of the Council with regard to regulatory technical standards for the specification of the methodology for the identification of global systemically important institutions and for the definition of subcategories of global systemically important institutions (OJ L 330, 15.11.14, p. 27). 21 EBA Guidelines on the criteria to determine the conditions of application of Article 131(3) of Directive 2013/36/EU in relation to the assessment of other systemically important institutions (O-SIIs) (EBA/GL/2014/10).

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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