60. To conduct the BMA, competent authorities should use at least the following sources of …

To conduct the BMA, competent authorities should use at least the following sources of quantitative and qualitative information:

• a. institution’s strategic plan(s) with current-year and forward-looking forecasts, and underlying economic assumptions;
• b. financial reporting (e.g. profit and loss - P&L, balance-sheet disclosures);
• c. regulatory reporting (COREP, FINREP and credit register, where available);
• d. internal reporting (management information, including – where available – contribution to the profitability by business lines, capital planning, liquidity reporting, operational resilience, internal risk reports);
• e. recovery plans;
• f. resolution plans, including the work and outcome of resolvability assessment provided by the resolution authority in accordance with Article 14 of Directive 2014/59/EU;
• g. institution’s plan to address ESG risks, to be prepared in accordance with Article 76(2) of Directive 2013/36/EU;
• h. third-party reports (e.g. audit reports, reports by equity/credit analysts);
• i. other relevant macroprudential or financial stabilities studies/surveys (e.g. from the International Monetary Fund - IMF, macroprudential authorities and institutions, European institutions).

1. Przegląd

1.1 Odwołania

1.2 Zidentyfikowane wymagania

1.3 Powiązane normy

2. Zidentyfikowane wymagania

3. Powiązane normy

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