ED Decision 2023/013/R
DIFFERENCE BETWEEN A āLEVEL 2 FINDINGā AND AN āOBSERVATIONā
āFindingsā are issued for a non-compliance with the applicable regulation, whereas āobservationsā may be issued to a natural or legal person (āorganisationā) that remains compliant with the applicable regulation while additional input to the organisation may be considered for continuous improvement (see points (1), (2) and (3) of pointĀ 21L.B.21(f)).
However, the competent authority may decide to issue a ālevel 2ā finding when the āobservationsā process is not managed correctly or is overlooked.
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