(g)

other corporate entities, including parent, subsidiary and affiliate corporate entities of the institution, where either of the following conditions is met: those other corporate entities have a credit assessment by an ECAI; in the case of institutions calculating risk-weighted exposure amounts and expected loss amounts under the IRB Approach, those other corporate entities do not have a credit assessment by a recognised ECAI and are internally rated by the institution;

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.