11. Competent authorities should ensure that the institution provides them with the ‘reader’s …

Competent authorities should ensure that the institution provides them with the ‘reader’s manual’ that is prepared as an overarching document facilitating the assessment of ICAAP and ILAAP documents. To this end, the ‘reader’s manual’ should provide an overview of all ICAAP- and ILAAP-related documents submitted to the competent authorities and their status (new, unchanged, changed with minor edits, etc.). The ‘reader’s manual’ should essentially work as an index by linking the specific information items referred to in these Guidelines with the documents provided by the institution to the competent authority (especially in the case where the format of the submission of information allows institutions to submit multiple internal documents, as specified in paragraph 12(d)). The ‘reader’s manual’ should also provide information regarding the material changes to the information items compared with the previous submission of information, and any exclusions from the submission (see also paragraphs 21-22), as well as any other information that may be relevant for the competent authority for the assessment. Furthermore, the ‘reader’s manual’ should contain references to all ICAAP and ILAAP information publicly disclosed by the institution (including the information disclosed in accordance with Article 438(a) of Regulation (EU) No 575/2013⁶ ).

⁶ OJ L 176/1

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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