(a)

the institution’s assignment methodology and its implementation, in accordance with Article 60;

(b)

the assignment sequence of the exposures to exposure classes, in accordance with Article 61;

(c)

whether specific considerations with regard to the retail exposure class have been taken into account by the institution, in accordance with Article 62.

(a)

review the institution’s relevant internal policies, procedures and assignment methodology;

(b)

review the relevant minutes of the institution’s internal bodies, including the management body, or committees;

(c)

review the relevant findings of the internal audit or of other control functions of the institution;

(d)

review the progress reports on the efforts made by the institution to correct shortcomings and mitigate risks detected during relevant audits;

(e)

obtain written statements from or interview the relevant staff and senior management of the institution;

(f)

review the criteria used by the personnel responsible for the manual assignment of exposures to exposure classes.

(a)

conduct sample testing and review documents related to the characteristics of an obligor and to the origination and maintenance of the exposures;

(b)

review the functional documentation of the relevant IT systems;

(c)

compare the institution’s data with data publicly available, including data recorded in the database maintained by EBA in accordance with Article 115(2) of Regulation (EU) No 575/2013 or in the databases maintained by the competent authorities;

(d)

verify the institution’s compliance with the Commission Implementing Decision 2014/908/EU (7) on the equivalence of the supervisory and regulatory requirements of certain third countries and territories for the purposes of the treatment of exposures according to Regulation (EU) No 575/2013;

(e)

perform own tests on the data of the institution or request the institution to perform tests proposed by the competent authorities;

(f)

review other relevant documents of the institution.