(b)

Directive 2006/48/EC of the European Parliament and of the Council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions (recast) (Text with EEA relevance) · European Union

an explanation and review of: the structure of internal rating systems and relation between internal and external ratings; the use of internal estimates other than for calculating risk‐weighted exposure amounts in accordance with Articles 84 to 89; the process for managing and recognising credit risk mitigation; and the control mechanisms for rating systems including a description of independence, accountability, and rating systems review;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-09 · Text as adopted (Official Journal); later amendments are not incorporated in this text.