(16)For the accuracy of the quantification of the risk parameters to be associated with exposures underlying a securitisation, the population of exposures represented in the data used for estimation and the lending standards that generated those data should be comparable with the pool of qualifying securitised exposures and the lending standards that applied in the origination of those exposures. The comparability of the data used for estimation and the lending standards applied at origination should only be assessed against the exposures and standards of the institution calculating K IRB where that institution was involved in, or has concluded, the original agreement that gave rise to the exposures underlying the securitisation, but is not the servicer of those exposures.