Rubis SA's notes describe its credit risk management practices: internal rating, limits, monitoring of arrears. They say nothing about how Rubis assesses a significant increase in credit risk, although Rubis relies on it to classify its loans, and do not mention the low credit risk exemption that Rubis uses for its government bonds (case facts). Write a short judgement note assessing whether the description covers what is expected, distinguishing rule, case facts and professional judgement.