The commercial portfolio includes, but is not limited to, Middle Market Banking, Commercial Real Estate, Healthcare, Financial Institutions, Municipal Finance, Energy, Counterparty Credit, Capital Markets, Leveraged Lending and Special Assets. Capital One’s Credit Review organization is a third line of defense function that is responsible for providing an independent assessment of the Company’s credit quality, key and emerging risks, and credit process execution to the Risk Committee of the Board of Directors and other stakeholders.