(3)To ensure that due process guarantees are respected both before and after the Governing Council adopts a decision identifying a payment system as a SIPS, due process procedures should be laid down in Regulation (EU) No 795/2014 (ECB/2014/28). These procedures include the ECB issuing a written notice when initiating the identification process and stating the reasons for its decision to identify a payment system as SIPS. Regulation (EU) No 795/2014 (ECB/2014/28) should also specify the system operator’s right of access to files, right to be heard and right to request an internal review of the decision that identifies a payment system as a SIPS.