+2.4 Definitions
---+11. Unless otherwise specified, the terms used and defined in Directive 2006/43/EC , Regulation …
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2.4 Definitions
2.4 Definitions
1. Overzicht
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11. Unless otherwise specified, the terms used and defined in Directive 2006/43/EC , Regulation …
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Unless otherwise specified, the terms used and defined in Directive 2006/43/EC19 , Regulation (EU) No 537/2014 and Directive 2013/36/EU have the same meaning in these guidelines. For the purposes of these guidelines, the following definitions apply: | In-depth communication | Communication held in the cases referred to in paragraphs 22 and 23, on a more frequent, formalised and/or documented basis, in order to obtain further insights about a credit institution when a greater supervisory effort is applied or needed. Information obtained during the supervision or the statutory audit of a credit institution which could change or influence | | Material information | the assessment or decision of a competent authority or an auditor relying on that information for the purpose of exercising their respective tasks. | | Institution-specific information | Information concerning an individual credit institution. Information concerning the credit institution’s industry as a | | Industry-specific information | whole or a part of that industry. A person working for the competent authority or the auditor | | Knowledgeable individual | who has the necessary technical knowledge, skills and experience related to a particular issue under discussion. A person working for the competent authority or the auditor who has sufficient and up-to-date information on the risk | | Informed individual | profile, size and complexity of a credit institution’s operations and related to a particular issue under discussion. A person working for the competent authority or the auditor who has the legal authority to act on behalf of their | | Empowered individual | organisation so as to be able to share information and, where necessary, take appropriate decisions regarding a particular issue under discussion. | | Supervisory team leader | Staff member of the competent authority responsible for the organisation and coordination of the work within the supervisory team involved in the supervision of a credit institution. Meeting between the competent authority and the auditor | | Bilateral meeting | of a credit institution. Meeting between the competent authority, the auditor and | | Trilateral meeting | the credit institution. |
19 Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (OJ L 157, 9.6.2006, p. 87).
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1.1 Referenties
1.2 Geïdentificeerde eisen
1.3 Gerelateerde standaarden
2. Geïdentificeerde eisen
3. Gerelateerde standaarden
- 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.
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