10.1 Firms using the internal ratings based (IRB) approach may reflect support arrangements by adjusting obligor grades in accordance with Article 172(1)(e) of the Credit Risk: Internal Ratings Based Approach (CRR) Part. This approach is not however available where the support arrangements are recognised by a firm using the LGD Adjustment Method as set out in Article 171(3)(b) of the Credit Risk: Internal Ratings Based Approach (CRR) Part.