The Commission shall adopt delegated acts in accordance with Article 45 in order to supplement this Regulation by specifying the following points:

(a) the criteria for the validation of the credit quality assessment methodology, as referred to in Article 19(3);

(b) the criteria for quantification of the credit risk, and of the relative risk of default of an issuer and of the instrument, as referred to in point (a) of Article 20(2);

(c) the criteria for establishing qualitative indicators on the issuer of the instrument, as referred to in point (b) of Article 20(2);

(d) the meaning of material change as referred to in point (d) of Article 19(4).