(2)As in the case of the IRB approaches and AMA, for extensions and changes to the use of the IMA that are subject to a notification procedure, Regulation (EU) No 575/2013 does not indicate whether those changes should be notified before or after their implementation. The competent authorities need not know in advance of extensions or changes that are of minor importance and it would be more efficient and less burdensome for institutions to collect such changes of minor importance and notify them to the competent authorities at regular intervals, reducing also the supervisory burden on the competent authorities. Other extensions and changes that are subject to a notification procedure should be notified before their implementation in order to allow competent authorities to review the correct application of this Regulation. Therefore, the same distinction between extensions and changes depending on the notification procedure as established in Delegated Regulation (EU) No 529/2014 for IRB approaches and AMA, should also apply to extensions and changes to IMA requiring notification and accordingly they should also be further distinguished into extensions and changes requiring notification before implementation and extensions and changes not requiring notification before implementation.