77However, the contested decisions do not refer to any individual examination by the ECB aimed at verifying whether the applicant had implemented arrangements, strategies, processes and mechanisms within the meaning of Article 4(1)(f) and Article 16(1)(c) of Regulation No 1024/2013 in order to address the prudential risks associated with the treatment of IPCs as off-balance-sheet items and, where appropriate, satisfying itself of their relevance in the light of such risks.
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