88.Bank calculations and associated bank processes related to capital requirements for securitisations under this Standard must be subject to appropriate levels of independent review and challenge. Reviews must cover material aspects of the calculations and processes under this Standard, including but not limited to the internal assessment and control process for the various operational requirements, calculation of exposure amounts for both on-balance-sheet and any off-balance-sheet securitisation-related exposures, calculation of tranche maturity and tranche thickness and the related risk-weight adjustments for the SEC-ERBA, and the calculation of all necessary parameters for the SEC-SA.