COMMISSION DELEGATED REGULATION (EU) 2022/2059
of 14 June 2022
supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards specifying the technical details of back-testing and profit and loss attribution requirements under Articles 325bf and 325bg of Regulation (EU) No 575/2013
(Text with EEA relevance)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) No 575/2013 of 26 June 2013 of the European Parliament and of the Council on prudential requirements for credit institutions and amending Regulation (EU) No 648/2012 1, and in particular Article 325bf(9), third subparagraph, and Article 325bg(4), third subparagraph, thereof,
Whereas:
HAS ADOPTED THIS REGULATION: