The following assets and off-balance-sheet items shall be subject to a 10 % required stable funding factor:
(a) unencumbered assets that are eligible as level 1 extremely high quality covered bonds pursuant to the delegated act referred to in Article 460(1), regardless of whether they comply with the operational requirements and with the requirements on the composition of the liquidity buffer as set out in that delegated act;
(b) trade finance off-balance-sheet related products as referred to in Annex I.