There may be circumstances when a bank is not in complete compliance with all the minimum requirements. Where this is the case, the bank must produce a plan for a timely return to compliance, and seek approval from CBB, or the bank must demonstrate that the effect of such non-compliance is immaterial in terms of the risk posed to the institution. Failure to produce an acceptable plan or satisfactorily implement the plan or to demonstrate immateriality will lead CBB to reconsider the bank's eligibility for the IRB approach. Furthermore, for the duration of any non-compliance, CBB will consider the need for the bank to hold additional capital or take other appropriate supervisory action.