474. In the context of discussions on the adequacy of the level of own funds and determining P2R …

In the context of discussions on the adequacy of the level of own funds and determining P2R and P2R-LR, competent authorities should consider:

• a. the assessment of the materiality of risks and deficiencies identified at both consolidated and individual entity level (i.e. which risks are material to the group as a whole and which are material to just one entity) and the level of own funds required to cover such risks;
• b. where deficiencies identified are common across all entities (e.g. same governance deficiencies present in all entities, or deficiencies in the models used across several entities), coordinating the assessment and supervisory response, and in particular, deciding whether measures should be imposed at a consolidated level or proportionally at entity level for the entities where common deficiencies are present;
• c. outcomes of ICAAP assessments and views on the reliability of ICAAP calculations and their possible use as an input in determining P2R;
• d. outcomes of the supervisory benchmark calculations used to determine P2R for all entities within the group and at a consolidated level;
• e. P2R to be imposed on entities and at a consolidated level to ensure there is consistency of final own funds requirements and whether there is a need for transferring own funds from consolidated to entity level.

1. Przegląd

1.1 Odwołania

1.2 Zidentyfikowane wymagania

1.3 Powiązane normy

2. Zidentyfikowane wymagania

3. Powiązane normy

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