135.The supervision of banks is not an exact science, and therefore, discretionary elements within the supervisory review process are inevitable. The Central Bank will carry out its obligations in a transparent and accountable manner. The Central Bank will make publicly available the criteria (defined in the accompanying Guidance) to be used in the review of banks’ internal capital assessments. If the Central Bank chooses to set higher minimum capital requirements or to set categories of capital in excess of the regulatory minimum, factors that may be considered in doing so will be publicly available. Where the capital requirements are set above the minimum for an individual bank, the Central Bank will explain to the bank the risk characteristics specific to the bank, which resulted in the requirement and any remedial action necessary.