In addition, the bank must have an approach in place to capture in its regulatory capital default risk and migration risk in positions subject to a capital charge for specific interest rate risk, with the exception of securitisation exposures and n-th-to-default credit derivatives, that are incremental to the risks captured by the VaR-based calculation as specified in Paragraph CA-14.11.2 above ("incremental risks"). No specific approach for capturing the incremental risks is prescribed. The Basel Committee provides guidelines to specify the positions and risks to be covered by this incremental risk capital charge which are incorporated in Section CA-14.13.