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Final report on
Final report ON GUIDELINES ON INTERNAL GOVERNANCE UNDER directive (EU) 2019/2034 EBA/GL/2021/14 22 November 2021 Final report on Guidelines on internal governance under directive (EU) 2019/2034 Final report ON GUIDELINES ON INTERNAL GOVERNANCE UNDER directive (EU) 2019/2034 Contents Executive summary 3 Background and rationale 4 and reporting obligations12 Status of these guidelines 12 Reporting requirements 12 matter, scope and definitions13 Subject matter 13 Addressees 13 Scope of application 13 Definitions 14 Date of application 16 Title I proportionality 17 Title II role and composition of the management body and committees 19 1 Role and responsibilities of the management body 19 2 Management function of the management body 22 3 Supervisory function of the management body 22 4 Role of the chair of the management body 23 5 Committees of the management body in its supervisory function 24 Setting up committees 24 Composition of committees 25 Committees processes 26 Role of the risk committee 26 Title III governance framework 27 6 Organisational framework and structure 27 Organisational framework 28 Know your structure 28 Complex structures and non-standard or non-transparent activities 29 7 Organisational framework in a
3 Commission Delegated Directive (EU) 2017/593 of 7 April 2016 supplementing Directive (EU) 2014/65 of the European Parliament and of the Council with regard to safeguarding of financial instruments and funds belonging to clients, product
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