Article 176 4.

complete histories of data on the facility ratings and LGD and conversion factor estimates associated with each rating scale;

the dates on which the ratings were assigned and the estimates were made;

the key data and methodology used to derive the facility ratings and LGD and conversion factor estimates;

the person who assigned the facility rating and the person who provided LGD and conversion factor estimates;

data on the estimated and realised LGDs and conversion factors associated with each defaulted exposure;

data on the LGD of the exposure before and after evaluation of the effects of a guarantee/or credit derivative, for those institutions that reflect the credit risk mitigating effects of guarantees or credit derivatives through LGD;

data on the components of loss for each defaulted exposure.