352. When determining the final P2G and P2G-LR, competent authorities should consider, where …

When determining the final P2G and P2G-LR, competent authorities should consider, where relevant and available, the following factors:

• a. the year when the maximum stress impact occurs in relation to the starting point and time horizon of the scenarios used in the stress tests;
• b. the outcome of a reliable institution stress test, taking into account the specific scenario definitions and assumptions, in particular where they are deemed more relevant for the business model and risk profile of the institution or where the internal scenarios are more severe than the supervisory scenarios;
• c. changes occurring after the cut-off date of the stress test exercise with a material impact on the institution ’ s risk profile or capital position (e.g. sale of non-performing loans). These changes may include interim changes of the risk profile including structural changes in the institution ’ s activity or balance sheet;
• d. relevant management mitigating actions of the institution that are deemed credible and highly certain following their supervisory assessment;
• e. information about supervisory views on the relevance of supervisory stress testing to the institution’s strategy, financial plans and business model ;
• f. reduced certainty on the actual sensitivity of the institution to adverse scenarios;
• g. any potential overlaps with the P2R or P2R-LR;
• h. t he institution’s overall recovery capacity as specified in the EBA Guidelines on overall recovery capacity in recovery planning⁵² ;
• i. t he quality (composition) of the institution’s available own funds, including the worst year of stress;
• j. whether or not the institution is under restructuring or resolution.

⁵² EBA Guidelines on overall recovery capacity in recovery planning (EBA/GL/2023/06) - Section II. Assessment of ORC – ‘adjusted ORC’.

1. Pārskats

1.1 Atsauces

1.2 Identificētās prasības

1.3 Saistītie standarti

2. Identificētās prasības

3. Saistītie standarti

• EBA -

  EN: Guidelines and other publications of the European Banking Authority (EBA), https://www.eba.europa.eu/. © European Banking Authority. Reproduction is authorised provided the source is acknowledged (EBA legal notice). Divided into sections and converted into the GRCA format, the wording unchanged. Only the versions published by the EBA are authoritative.

  DE: Leitlinien und weitere Veröffentlichungen der Europäischen Bankenaufsichtsbehörde (EBA), https://www.eba.europa.eu/. © European Banking Authority. Wiedergabe mit Quellenangabe gestattet (Rechtlicher Hinweis der EBA). In Abschnitte aufgeteilt und in das GRCA-Format umgewandelt, der Wortlaut unverändert. Maßgeblich sind allein die von der EBA veröffentlichten Fassungen.