Europejski Urząd Nadzoru Bankowego, Raport końcowy - Wytyczne w sprawie wspólnych procedur i metod dla procesu przeglądu i oceny nadzorczej (SREP) oraz nadzorczego testu warunków skrajnych przewidzianych w dyrektywie 2013/36/UE

EBA/GL/2022/03 18

March 2022

Final Report

Guidelines on common procedures and methodologies for the supervisory review and evaluation process (SREP) and supervisory stress testing under Directive 2013/36/EU

Executive summary

These guidelines, drawn up pursuant to Article 107(3) of Directive 2013/36/EU, are addressed to competent authorities and are intended to promote common procedures and methodologies for the supervisory review and evaluation process (SREP), which is an ongoing supervisory process bringing together findings from all supervisory activities into a comprehensive supervisory overview of an institution. These guidelines also aim to achieve convergence of practices followed by competent authorities in supervisory stress testing across the EU in accordance with Article 100 of Directive 2013/36/EU.

The EBA has developed these revised SREP Guidelines in order to implement the changes brought by Directive (EU) 2019/878 amending Directive 2013/36/EU and Regulation(EU) 2019/876...