+11. Unless otherwise specified, the terms used and defined in Directive 2006/43/EC , Regulation …
|
11. Unless otherwise specified, the terms used and defined in Directive 2006/43/EC , Regulation …
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).
1. Visão geral
1.1 Referências
1.2 Requisitos identificados
1.3 Normas relacionadas
2. Requisitos identificados
Requisitos
| Fonte |
Requisito |
3. Normas relacionadas
- EBA - Published by the European Banking Authority at https://www.eba.europa.eu/
|