Regulation (EU) No 575/2013 of the European Parliament and of the CouncilShow full title

1. Full risk:

(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.