When sharing assessments made in accordance with Article 78(3) of Directive 2013/36/EU, competent authorities shall provide the following information:
- (a)
the conclusions and rationale of their assessment, based on the application of the assessment standards referred to in Articles 3 to 11;
- (b)
their views on the level of potential underestimation of own fund requirements stemming from the internal approaches used by institutions.