Article 176 5.

data used in the process of allocating exposures to grades or pools;

data on the estimated PDs, LGDs and conversion factors associated with grades or pools of exposures;

the identity of obligors and exposures that defaulted;

for defaulted exposures, data on the grades or pools to which the exposure was assigned over the year prior to default and the realised outcomes on LGD and conversion factor;

data on loss rates for qualifying revolving retail exposures.