This EBA Guideline provides guidance to institutions on what the supervisors expect to see in the internal capital adequacy assessment process (ICAAP) in respect of the IRRBB. The Guideline also provides guidance to supervisors on how the IRRBB should be assessed in the context of the ICAAP. The Guideline emphasises high-level guidance, both for the institution (credit institutions as well as investment firms) and for supervisors. The Guideline does not seek to provide a detailed description of the use and development of quantitative tools and models, which are the responsibility of the institution itself. The supervisory authorities expect the institutions to develop their own systems and stress tests designed to suit their risk profile and risk management policy.