5. These guidelines set out ESMA’s and the EBA’s view of appropriate supervisory practices within …

These guidelines set out ESMA’s and the EBA’s view of appropriate supervisory practices within the European System of Financial Supervision and of how Union law should be ap-plied. ESMA and the EBA therefore expect all competent authorities and financial institu-tions to which these guidelines are addressed to comply with guidelines. Competent author-ities to which these guidelines apply should comply by incorporating them into their super-visory practices as appropriate (e.g. by amending their legal framework or their supervisory processes), including where guidelines are directed primarily at institutions.

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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