Banks using the standardised approach for a portion of their credit risk exposures, either on a transitional basis (as defined in paragraphs CA-5.2.44 and CA-5.2.45), or on a permanent basis if the exposures subject to the standardised approach are immaterial (paragraph CA-5.2.46), must determine the portion of collective impairment provisions attributed to the standardised or IRB treatment of provisions (see section CA-2.1 (d) according to the methods outlined in paragraphs CA-5.7.9 and CA-5.7.10.)