Article 2
Procedures for sharing information with other competent authorities and EBA
When sharing assessments made in accordance with Article 78(3) of Directive 2013/36/EU, competent authorities shall provide the following information:
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                            (a)  | 
                        
                            the conclusions and rationale of their assessment, based on the application of the assessment standards referred to in Articles 3 to 11;  | 
                     
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                            (b)  | 
                        
                            their views on the level of potential underestimation of own fund requirements stemming from the internal approaches used by institutions.  |