(a)

the management reporting includes information about all of the following:

(b)

the form and the frequency of management reporting are adequate having regard to the significance and the type of the information and to the level the recipient occupies in the hierarchy, taking into account the institution’s organisational structure;

(c)

the management reporting facilitates the senior management’s monitoring of the credit risk in the overall portfolio of exposures covered by the IRB Approach;

(d)

the management reporting is proportionate to the nature, size, and degree of complexity of the institution’s business and organisational structure.