1. Full risk:
(a) guarantees having the character of credit substitutes, (e.g. guarantees for the good payment of credit facilities);
(b) credit derivatives;
(c) acceptances;
(d) endorsements on bills not bearing the name of another institution or investment firm;
(e) transactions with recourse (e.g. factoring, invoice discount facilities);
(f) irrevocable standby letters of credit having the character of credit substitutes;
(g) assets purchased under outright forward purchase agreements;
(h) forward deposits;
(i) the unpaid portion of partly-paid shares and securities;
(j) asset sale and repurchase agreements as referred to in Article 12(3) and (5) of Directive 86/635/EEC;
(k) other items also carrying full risk.
2. Medium risk:
(a) trade finance off-balance sheet items, namely documentary credits issued or confirmed (see also 'Medium/low risk');
(b) other off-balance sheet items:
(i) shipping guarantees, customs and tax bonds;
(ii) undrawn credit facilities (agreements to lend, purch
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