Article 444 — Disclosure of the use of the Standardised Approach
Institutions calculating their risk-weighted exposure amounts in accordance with Chapter 2 of Title II of Part Three shall disclose the following information for each of the exposure classes set out in Article 112:
- the names of the nominated ECAIs and ECAs and the reasons for any changes in those nominations over the disclosure period;
- the exposure classes for which each ECAI or ECA is used;
- a description of the process used to transfer the issuer and issue credit ratings onto items not included in the trading book;
- the association of the external rating of each nominated ECAI or ECA with the risk weights that correspond to the credit quality steps as set out in Chapter 2 of Title II of Part Three, taking into account that it is not necessary to disclose that information where the institutions comply with the standard association published by EBA;
- the exposure values and the exposure values after credit risk mitigation associated with each credit quality step as set out in Chapter 2 of Title II of Part Three, by exposure class, as well as the exposure values deducted from own funds.