35. In order for institutions to complement their statistical models with human judgement, as referred to in Articles 174(b), 174(e), 175(4), 179(1)(a) and 180(1)(d) of Regulation (EU) No 575/2013, they should do all of the following:

(a) assess the modelling assumptions and whether the selected risk drivers contribute to the risk assessment in line with their economic meaning;

(b) analyse the impact of the human judgement on the performance of the model and ensure that any form of human judgement is properly justified;

(c) document the application of human judgement in the model, including at least the criteria for the assessment, rationale, assumptions, experts involved and description of the process.