Article 6
Documentation
1. Institutions shall document the following information for each type of specialised lending exposures for which they assign risk weights in accordance with this Regulation:
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(a) |
the assignment of weights to each factor in accordance with Article 2(2) and the justification for that assignment; |
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(b) |
a description of additional risk drivers and a justification for taking them into account in accordance with Article 3(3), where applicable; |
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(c) |
the justification for deciding not to apply a certain sub-factor or sub-factor component in accordance with Article 3(4), where applicable. |
2. Institutions shall document the following information for each specialised lending exposure for which they assign risk weights in accordance with this Regulation:
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(a) |
the class of the specialised lending exposure as set out in Article 1; |
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(b) |
the category of Table 1 of the first subparagraph of Article 153(5) of Regulation (EU) No 575/2013 to which the specialised lending exposure has been assigned; |
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(c) |
the remaining maturity as referred to in Table 1 of the first subparagraph of Article 153(5) of Regulation (EU) No 575/2013; |
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(d) |
the assessment of the specialised lending exposure at each step of the process laid down in Articles 2 to 5 that led to the assignment of the risk weight to the exposure. |