These Guidelines recognise that the risks faced by each institution vary significantly depending on its business and funding model, its activities and structure, its size or its interconnectedness to other institutions or to the financial system in general. The Guidelines also recognise that each institution should include both qualitative and quantitative indicators which are the most relevant when developing its recovery plan. Moving from this premise, the Guidelines provide the requirements that institutions should meet when developing the framework for recovery plan indicators, and specify the minimum list of categories that should be included in all recovery plan s: capital, liquidity, profitability and asset quality.
Additionally, the Guidelines identify two other categories of recovery plan indicators (market-based indicators and macroeconomic indicators) that should be included in the recovery plan unless the institution justifies to the competent authorities that they are not relevant to its legal structure, risk profile, size and/or complexity (i.e. a rebuttable presumption). For each category of recovery plan indicators , the Guidelines spell out specific indicators that should be included unless the institution justifies to the competent authorities that they are not relevant to its legal structure, risk profile, size and/or complexity (i.e. a rebuttable presumption).
Finally, the Guidelines recognise that institutions should not limit their set of indicators to the minimum list. Within this context, the Guidelines provide a list with additional recovery plan indicators for illustration purposes only.
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