portion of partly-paid shares and securities’; ‘Unpaid credits issued or confirmed’; ‘Documentary finance off-balance sheet items’; ‘Trade credits in underlying shipment acts as collateral and ‘Documentary other self-liquidating transactions’; and indemnities’ (including tender and performance bonds) ‘Warranties and not having the character of credit substitutes’; ‘guarantees guarantees, customs and tax bonds’; ‘Shipping issuance facilities’ (NIFs) and underwritings facilities’ ‘Note ‘Revolving (RUFs); credit facilities’ which comprise agreements to or ‘Undrawn ‘lend’ provide facilities’ where the terms and conditions are not ‘acceptance credit facilities’ which comprise agreements to ‘Undrawn ‘purchase securities’ or guarantees’; ‘provide credit facilities for tender and performance guarantees’; ‘Undrawn off-balance sheet items’ in Annex I to CRR. Under IFRS, the following items are recognised in the balance sheet and, consequently, shall not be reported as off-balance sheet exposures: derivatives’ that do not meet the definition of financial guarantees ‘Credit are under IFRS 9; ‘derivatives’ are obligations by an institution to pay on maturity the face ‘Acceptances’ value of a bill of exchange, normally covering the sale of goods. Consequently, they are classified as receivables’ on the balance ‘trade sheet; on bills’ that do not meet the criteria for derecognition ‘Endorsements under IFRS 9; with recourse’ that do not meet the criteria for derecognition ‘Transactions under IFRS 9; purchased under outright forward purchase agreements’ are ‘Assets under IFRS 9; ‘derivatives’ sale and repurchase agreements as defined in paragraphs (3) and ‘Asset (5) of Article 12 of Directive 86/635/EEC’. In these contracts, the transferee has the option, but not the obligation, to return the assets at a price agreed in advance on a date specified or on a date to be specified.
‘Unpaid portion of partly-paid shares and securities’; ‘Documentary credits issued or confirmed’; ‘Trade finance off-balance sheet items’; ‘Documentary credits in underlying shipment acts as collateral and other self-liquidating transactions’; ‘Warranties and indemnities’ (including tender and performance bonds) and ‘guarantees not having the character of credit substitutes’; ‘Shipping guarantees, customs and tax bonds’; ‘Note issuance facilities’ (NIFs) and ‘Revolving underwritings facilities’ (RUFs); ‘Undrawn credit facilities’ which comprise agreements to ‘lend’ or provide ‘acceptance facilities’ where the terms and conditions are not ‘Undrawn credit facilities’ which comprise agreements to ‘purchase securities’ or ‘provide guarantees’; ‘Undrawn credit facilities for tender and performance guarantees’; off-balance sheet items’ in Annex I to CRR. Under IFRS, the following items are recognised in the balance sheet and, consequently, shall not be reported as off-balance sheet exposures: ‘Credit derivatives’ that do not meet the definition of financial guarantees are ‘derivatives’ under IFRS 9; ‘Acceptances’ are obligations by an institution to pay on maturity the face value of a bill of exchange, normally covering the sale of goods. Consequently, they are classified as ‘trade receivables’ on the balance sheet; ‘Endorsements on bills’ that do not meet the criteria for derecognition under IFRS 9; ‘Transactions with recourse’ that do not meet the criteria for derecognition under IFRS 9; ‘Assets purchased under outright forward purchase agreements’ are ‘derivatives’ under IFRS 9; ‘Asset sale and repurchase agreements as defined in paragraphs (3) and (5) of Article 12 of Directive 86/635/EEC’. In these contracts, the transferee has the option, but not the obligation, to return the assets at a price agreed in advance on a date specified or on a date to be specified.