(13)Taking into account independent assessments by the international organisations, such as those carried out by the Basel Committee on Banking Supervision, the International Monetary Fund and the International Organization of Securities Commissions, the Commission has assessed the supervisory and regulatory arrangements of certain third countries applicable to credit institutions, investment firms, and exchanges. This analysis has enabled the Commission to adopt Implementing Decision 2014/908/EU laying down an initial list of third countries and territories considered to be equivalent in terms of supervisory and regulatory arrangements, for the purposes of determining the treatment of the relevant categories of exposures referred to in Articles 107, 114, 115, 116 and 142 of Regulation (EU) No 575/2013.