Full risk
Guarantees having the character of credit substitutes,
Acceptances,
Endorsements on bills not bearing the name of another credit institution,
Transactions with recourse,
Irrevocable standby letters of credit having the character of credit substitutes,
Assets purchased under outright forward purchase agreements,
Forward forward deposits,
The unpaid portion of partly-paid shares and securities,
Other items also carrying full risk.
Medium risk
Documentary credits issued and confirmed (see also medium/low risk),
Warranties and indemnities (including tender, performance, customs and tax bonds) and guarantees not having the character of credit substitutes,
Asset sale and repurchase agreements as defined in Article 12(3) and (5) of Directive 86/635/EEC,
Irrevocable standby letters of credit not having the character of credit substitutes,
Undrawn credit facilities (agreements to lend, purchase securities, provide guarantees or acceptance facilities) with an original maturity of more than one year,
Note issuance facilities (NIFs) and revolving underwriting facilities (RUFs),
Other items also carrying medium risk.
Medium/low risk
Documentary credits in which underlying shipment acts as collateral and other self-liquidating transactions,
Other items also carrying medium/low risk.
Low risk
Undrawn credit facilities (agreements to lend, purchase securities, provide guarantees or acceptance facilities) with an original maturity of up to and including one year or which may be cancelled unconditionally at any time without notice,
Other items also carrying low risk.
The Member States undertake to inform the Commission as soon as they have agreed to include a new off-balance-sheet item in any of the last indents under each category of risk. Such items will be definitively classified at Community level once the procedure laid down in Article 60 has been completed.