It should be noted that in the matter of grading an account, its classification and consequently deciding on the extent of the required provisions, there is no substitute for mature judgment, based on the expertise and knowledge, as some of the characteristics mentioned under (3), (4) and (5), which are generally considered an indication of weakness, do not necessarily apply to all cases. However, a bank must be able to give convincing reasons for not classifying a particular loan and consequently not setting aside the necessary provisions, in view of the position of the loan or advance and the creditworthiness of the borrower. Such reasons should be convincing to the Central Bank, whenever requested.