Column number

Description

1

On-balance-sheet exposure

This column shall reflect the relevant aggregate amount in respect of amounts drawn by clients, that is, utilised amounts, which amounts form part of the current exposure of the reporting bank, before the impact of any relevant credit risk mitigation has been taken into consideration.

2

Off-balance-sheet exposure

This column shall reflect the relevant aggregate amount relating to, for example, exposures in respect of which a facility has been granted by the reporting bank to an obligor but in respect of which no funds have been paid out and no debit balance has been created, other than any exposure arising from a derivative instrument or repo-style transaction, including any exposure amount in respect of an irrevocable commitment, prior to the application of any relevant credit conversion factor or credit risk mitigation.

3

Repurchase and/or resale agreements

This column shall reflect the relevant aggregate amount in respect of any credit exposure arising from a repurchase and/or resale agreement concluded by the reporting bank.

4

Derivative instruments

This column shall reflect the relevant aggregate amount in respect of any credit exposure arising from derivative instruments, including any relevant exposure amount relating to counterparty credit risk.

14

Credit exposure post credit risk mitigation

This column shall reflect the relevant required aggregate amount of gross credit exposure after the impact of any relevant credit risk mitigation has been taken into consideration.