18. For the purpose of the application of the principle of proportionality and in order to ensure …

For the purpose of the application of the principle of proportionality and in order to ensure an appropriate implementation of the regulatory requirements and these guidelines, all the following aspects should be taken into account by institutions and competent authorities:

• a. the size in terms of the balance-sheet total of the institution and its subsidiaries within the scope of prudential consolidation;
• b. the geographical presence of the institution and the size of its operations in each jurisdiction;
• c. the legal form of the institution, including whether the institution is part of a group and, if so, the proportionality assessment for the group;
• d. whether it is a listed institution;
• e. whether the institution is authorised to use internal models for the measurement of capital requirements (e.g. the internal ratings-based approach);
• f. the type of authorised activities and services performed by the institution (e.g. see also Annex 1 to Directive 2013/36/EU and Annex 1 to Directive 2014/65/EU);
• g. the underlying business model and strategy; the nature and complexity of the business activities, and the institution ’s organisational structure;
• h. the risk strategy, risk appetite and actual risk profile of the institution, taking into account also the result of the SREP capital and SREP liquidity assessments;
• i. the ownership and funding structure of the institution;
• j. the type of clients (e.g. retail, corporate, institutional, small businesses, public entities) and the complexity of the products or contracts;
• k. the outsourced functions and distribution channels;
• l. the existing information technology (IT) systems, including continuity systems and outsourcing functions in this area; and
• m. whether the institution falls under the definition in Points 145 and 146 of Article 4(1) of Regulation (EU) No 575/2013 of a small and non-complex institution or a large institution.

1. Forbhreathnú

1.1 Tagairtí

• Airteagal 4 1.

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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