Investments in commercial entities below the materiality levels noted herein will be risk-weighted under the applicable risk weighting rules (see chapter CA-5 for trading book and chapter CA-4 for banking book). The risk-weighting treatment will follow the accounting method in the concerned bank's audited financial statements. The effect of banks' existing significant holdings in commercial entities will be reviewed by the CBB subsequent to the completion of initial PIRs. The CBB will then discuss any possible transitional arrangements with concerned banks after initial trial PIRs have been received.