(3)The ECB sees the need to permit the continued use of ECAI credit assessments that incorporate assumptions of implicit government support where the institution referred to does not fall within the excepted category of institutions, with the effect that exposures to such an institution need not be treated as exposures to an unrated institution. Use of such ECAI credit assessments should continue for a limited period following the date of application of the amendment to Article 138 of Regulation (EU) No 575/2013. Therefore, it is necessary to amend Regulation (EU) 2016/445 (ECB/2016/4) to enable the exercise, until 1 January 2027, of the option provided in Article 495e of Regulation (EU) No 575/2013 to allow continued use of such ECAI credit assessments until that date.