(b)

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 Part Three, Title II, Chapter 3; the process for managing and recognising credit risk mitigation; 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 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.