If a branch of foreign bank licensee which is a wholesale bank licensee is not able to meet the requirement in Paragraph CM-1.9.1, the branch's head office must advise the CBB, on an annual basis and in writing, whether an equivalent or higher amount of specific and collective provisions related to the exposures of its Bahrain branch are being maintained by the head office. In all cases, the branch must maintain and make available all underlying details of such provision calculations at the request of its external auditors and the CBB. The provisions maintained at the head office in relation to exposures of the branch must be disclosed in the financial statements of the branch submitted to the CBB.