11.

Directive 2006/48/EC of the European Parliament and of the Council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions (recast) (Text with EEA relevance) · European Union

For all off-balance sheet items other than those mentioned in points 1 to 9, the exposure value shall be the following percentage of its value: 100 % if it is a full risk item, 50 % if it is a medium-risk item, 20 % if it is a medium/low-risk item, and 0 % if it is a low-risk item. For the purposes of this point the off-balance sheet items shall be assigned to risk categories as indicated in Annex II.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-09 · Text as adopted (Official Journal); later amendments are not incorporated in this text.