(a)

the methodology is fully documented and complies with all requirements laid down in Article 147 of Regulation (EU) No 575/2013;

(b)

the methodology reflects the assigning sequence laid down in Article 61;

(c)

the methodology includes a list of the regulatory and supervisory regimes of third countries considered equivalent to those applied in the Union in accordance with the Implementing Decision 2014/908/EU as referred to in Article 107(4), Article 114(7), Article 115(4) and Article 116(5) of Regulation (EU) No 575/2013, when such an equivalence is required for the assignment of an exposure to a specific class.

(a)

the procedures governing the input and transformations of data in the IT systems are sufficiently robust to ensure correct assignment of each exposure to an exposure class;

(b)

sufficiently detailed criteria are available for the personnel responsible for the assignment of the exposures to ensure a consistent assignment;

(c)

the assignment to equity exposures, items representing securitisation positions and exposures identified as specialised lending exposures in accordance with Article 147(8) of Regulation (EU) No 575/2013 is performed by personnel who are aware of the terms and conditions and of the relevant details of the transaction that determine the identification of those exposures;

(d)

the assignment is performed using the most recent data available.