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
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