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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2014 - onwards
  Version 3 of 3    

Annex II Classification of off-balance-sheet items

Full risk:

- Guarantees having the character of credit substitutes,

- Credit derivatives,

- Acceptances,

- Endorsements on bills not bearing the name of another credit institution,

- Transactions with recourse,

- Irrevocable standby letters of credit having the character of credit substitutes,

- Assets purchased under outright forward purchase agreements,

- Forward forward deposits,

- The unpaid portion of partly-paid shares and securities,

- Asset sale and repurchase agreements as defined in Article 12(3) and (5) of Directive 86/635/EEC, and

- Other items also carrying full risk.

Medium risk:

- Documentary credits issued and confirmed (see also 'Medium/low risk'),

- Warranties and indemnities (including tender, performance, customs and tax bonds) and guarantees not having the character of credit substitutes,

- Irrevocable standby letters of credit not having the character of credit substitutes,

- Undrawn credit facilities (agreements to lend, purchase securities, provide guarantees or

Comparing proposed amendment...