(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;

(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.

(a)

trade finance off-balance sheet items, namely documentary credits issued or confirmed (see also ‧Medium/low risk‧);

(b)

other off-balance sheet items:

(a)

trade finance off-balance sheet items:

(b)

other off-balance sheet items:

(a)

undrawn credit facilities comprising agreements to lend, purchase securities, provide guarantees or acceptance facilities which may be cancelled unconditionally at any time without notice, or that do effectively provide for automatic cancellation due to deterioration in a borrower's creditworthiness. Retail credit lines may be considered as unconditionally cancellable if the terms permit the institution to cancel them to the full extent allowable under consumer protection and related legislation;

(b)

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

(c)

other items also carrying low risk and as communicated to EBA.