6.4 Information on capital planning

On capital planning, competent authorities should ensure that they receive from institutions the following:

• a. description of the general set-up of capital planning, including dimensions considered (e.g. internal, regulatory), time horizon, capital instruments, capital measures etc.;
• b. description of the main assumptions underlying the capital planning.

6.4.2 Operational documentation

On evidencing the full implementation of the capital planning, competent authorities should ensure that they receive from institutions the following:

• a. a forward-looking view on the development of risks and capital in terms of both internal capital and regulatory own funds;
• b. description of the current conclusions from capital planning such as planned issuances of various capital instruments, other capital measures (e.g. dividend policy) and planned changes to the balance sheet (e.g. sales of portfolios etc.).