Institutions calculating the risk-weighted exposure amounts under the IRB Approach to credit risk shall disclose the following information:
(a) the competent authority's permission of the approach or approved transition;
(b) for each exposure class referred to in Article 147, the percentage of the total exposure value of each exposure class subject to the Standardised Approach laid down in Chapter 2 of Title II of Part Three or to the IRB Approach laid down in Chapter 3 of Title II of Part Three, as well as the part of each exposure class subject to a roll-out plan; where institutions have received permission to use own LGDs and conversion factors for the calculation of risk-weighted exposure amounts, they shall disclose separately the percentage of the total exposure value of each exposure class subject to that permission;
(c) the control mechanisms for rating systems at the different stages of model development, controls and changes, which shall include information on:
(i) the relati
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