(c)

the following points are inserted: ; “key function holders” means the persons who have significant influence over the direction of an institution but are not members of the management body, including the heads of internal control functions and the chief financial officer, where those heads or that officer are not members of the management body; “internal control functions” means risk management, compliance and internal audit functions; “heads of internal control functions” means the persons at the highest hierarchical level responsible for effectively managing the day-to-day operation of the internal control functions of an institution; “chief financial officer” means the person with overall responsibility for the financial resources management, financial planning and financial reporting of an institution;’

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Source: EUR-Lex CELLAR · retrieved 2026-09-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.