(4)Materiality of extensions or changes to IMA depends on the type and category of the extension or change proposed (which should be reflected in qualitative criteria), and on their potential to alter the own funds requirements (which should be reflected in quantitative criteria). However, some changes, such as organisational changes, internal process changes or risk management process changes, may not have direct quantitative impact. For those changes, only the qualitative criteria should be allowed for the assessment of materiality.