93.Bank calculations under this Standard and associated bank processes must be subject to appropriate levels of independent review and challenge. Reviews must cover material aspects of the calculations under this Standard, including but not limited to the processes for identification of relevant positions in the trading book and/or banking book, the application of the requirements for calculation of specific risk and general risk for each type of market risk, the identification of offsetting long and short positions, and the treatment of options positions under either the simplified approach or the delta-plus approach.