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The guidelines will apply from 1 January 2023 and apply to competent authorities when assessing institutions subject to CRD. This report marks the second revision of these guidelines which were first published in 2014 after the application of the CRD IV and aims to account for the amendments stemming from 2019/878/EU (‘CRD V’), i.e. the Banking Package.
While the Guidelines are addressed to competent authorities and are intended to promote common procedures and methodologies for the Supervisory Review and Evaluation Process (‘SREP’), institutions should take note and prepare accordingly for the changes to the supervisory review process they will be subject to from 1 January 2023.