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Banking Rule Book
Text applicable on 7 Oct 2026Consolidated version of 1 Jan 2023In forceUpcoming changefrom 1 Jan 2027Unofficial text · authentic on EBA (PDF) (opens in a new tab)

GL-SREP Section 2.4.6 — as applicable on 7 Oct 2026 (version of 1 Jan 2023)

Upcoming changeThis provision is amended or removed from 1 Jan 2027.View that version

2.4.6

Focus and granularity of the assessment

58.

For the scope of proportionality, when conducting the SREP by applying these guidelines, competent authorities should recognise that different elements, methodological aspects and assessment components as provided in Titles 4, 5, 6 and 8 do not have the same relevance for all institutions; competent authorities should, where relevant, apply different degrees of granularity to the assessment depending on the category to which the institution is assigned and to the extent appropriate for the size and business model of the institution, and the nature, scale and complexity of its activities.

59.

Having regard to paragraphs 57 and 58, competent authorities may also determine the specific focus of SREP, where more detailed assessment is carried out in selected areas, while less scrutiny, but sufficient for meaningful assessment, is devoted to all other SREP elements. Such a focus of SREP may be based on multi-year planning, economic circumstances or specific situation of an institution. In determining the focus and granularity of the assessment, competent authorities should take into account the risk profile of the institution, the materiality of the different risks and any changes thereof, including those observed in the monitoring of key indicators as outlined in Title 3, stress testing as outlined in Title 12 or in the outcome of previous SREP assessments.