62. Competent authorities should form a view on the materiality of the changes to the institution’s …

Competent authorities should form a view on the materiality of the changes to the institution’s business model compared to prior supervisory review, in order to decide the scope and depth of their assessment and the extent to which the prior supervisory assessment can be used as a baseline for the new one. In forming such a view, competent authorities should, in particular, consider whether there have been relevant changes in the following areas of the institution:

• a. the previously communicated and assessed strategic plan;
• b. the structure and composition of the balance sheet, including changes in sources of profit and their concentration, asset growth, changes in the liabilities structure, or shift in the relevant financial and risk indicators, and consider the results of the indicator monitoring outlined in Title 3;
• c. governance and operations, including acquisitions, mergers or divestments of other entities, the opening or exit of business lines or geographic markets as well changes to IT infrastructure.

Identification of most important business lines

1. Overzicht

1.1 Referenties

1.2 Geïdentificeerde eisen

1.3 Gerelateerde standaarden

2. Geïdentificeerde eisen

3. Gerelateerde standaarden

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