Bucket

Items

1

(a)  Credit derivatives and general guarantees of indebtedness, including standby letters of credit serving as financial guarantees for loans and securities, and acceptances, including endorsements with the character of acceptances, as well as any other direct credit substitutes;

(b)  Sale and repurchase agreements and asset sales with recourse where the credit risk remains with the institution;

(c)  Securities lent by the institution or securities posted by the institution as collateral, including instances where those arise out of repo-style transactions;

(d)  Forward asset purchases, forward deposits and partly paid shares and securities, which represent commitments with certain drawdown;

(e)  Off-balance-sheet items constituting a credit substitute where not explicitly included in any other category;

(f)  Other off-balance-sheet items carrying similar risk and as communicated to EBA.

2

(a)  Note issuance facilities (NIFs) and revolving underwriting facilities (RUFs) regardless of the maturity of the underlying facility;

(b)  Performance bonds, bid bonds, warranties and standby letters of credit related to particular transactions and similar transaction-related contingent items, excluding trade finance off-balance-sheet items referred to in bucket 4;

(c)  Other off-balance-sheet items carrying similar risk, as communicated to EBA.

3

(a)  The undrawn amount of commitments, regardless of the maturity of the underlying facility, unless they fall under another category;

(b)  Other off-balance-sheet items carrying similar risk, as communicated to EBA.

4

(a)  Trade finance off-balance-sheet items:

(i)  warranties, including tender and performance bonds and associated advance payment and retention guarantees, and guarantees not having the character of credit substitutes;

(ii)  irrevocable standby letters of credit not having the character of credit substitutes;

(iii)  short-term, self-liquidating trade letters of credit arising from the movement of goods, in particular documentary credits collateralised by the underlying shipment, in case of an issuing institution or a confirming institution;

(b)  Other off-balance-sheet items carrying similar risk, as communicated to EBA.

5

(a)  The undrawn amount of unconditionally cancellable commitments;

(b)  The undrawn amount of retail credit lines for which the terms permit the institution to cancel them to the full extent allowable under consumer protection and related legal acts;

(c)  Undrawn credit facilities for tender and performance guarantees which may be cancelled unconditionally at any time without prior notice, or that do effectively provide for automatic cancellation due to deterioration in a borrower’s creditworthiness;

(d)  Other off-balance-sheet items carrying similar risk, as communicated to EBA.