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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; Sale and repurchase agreements and asset sales with recourse where the credit risk remains with the institution; Securities lent by the institution or securities posted by the institution as collateral, including instances where those arise out of repo-style transactions; Forward asset purchases, forward deposits and partly paid shares and securities, which represent commitments with certain drawdown; Off-balance-sheet items constituting a credit substitute where not explicitly included in any other category; Other off-balance-sheet items carrying similar risk and as communicated to EBA.

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Source: EUR-Lex CELLAR · retrieved 2026-09-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.