Examples of using Off-balance-sheet items in English and their translations into German
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OFF-BALANCE-SHEET ITEMS.
The treatment of off-balance-sheet items.
Where off-balance-sheet items carry explicit guarantees, they shall be weighted as if they had been incurred on behalf of the guarantor rather than the counterparty.
Part 2- Risk-adjusted assets and off-balance-sheet items.
Types of off-balance-sheet items.
The denominator: risk-adjusted assets and off-balance-sheet items.
Aggregate guarantees outstanding(off-balance-sheet items): in respect of loans granted by third parties.
The denominator: risk-adjusted assets and off-balance-sheet items.
Total risk includes book values and off-balance-sheet items like guarantees and committed but currently unutilised limits.
The solvency ratio expresses own funds, as defined in Article 41,as a proportion of total assets and off-balance-sheet items, risk-adjusted in accordance with Article 42.
In the case of the off-balance-sheet items listed in Annex I, a two-stage calculation as prescribed in Point 17 shall be used.
The specific credit risk adjustment for all other off-balance-sheet items listed in Annex I is 100.
The sum of its asset and off-balance-sheet items included in the 50% and 100% weightings, calculated in accordance with Article 6, must not normally exceed.
In Italy, this is currently fixed at 8%- 7% for banking groups-of the weighted risk assets, for both cash and off-balance-sheet items.
The following treatment shall apply to off-balance-sheet items other than those covered in paragraph 3.
Where asset and off-balance-sheet items are given a lower weighting because of the existence of explicit guarantees or collateral acceptable to the competent authorities, the lower weighting shall apply only to that part which is guaranteed or which is fully covered by the collateral.
Whereas account should also be taken of the case where the guarantee is secured by real collateral within the meaning of Article 6(1)(c)(1)in respect of off-balance-sheet items which are sureties or guarantees having the character of credit substitutes;
Annex III lays down the treatment of off-balance-sheet items in the context of the calculation of credit institutions' capital requirements.
The competent authorities may recognise as risk-reducing contractual-netting agreements covering foreign-exchange contracts with an original maturity of 14 calendar days or less written options orsimilar off-balance-sheet items to which this Annex does not apply because they bear only a negligible or no credit risk.
A ratio which weights assets and off-balance-sheet items according to the degree of credit risk is a particularly useful measure of solvency.
In the case of the off-balance-sheet items referred to in Point 17, the potential costs of replacing contracts in the event of counterparty default shall be calculated by means of one of the two methods set out in Annex II.
Over-the-counter(OTC) derivative instruments" shall mean the off-balance-sheet items to which according to the first subparagraph of Article 6(3) of Directive 89/647/EEC the methods set out in Annex II to the said Directive shall be applied.
Whereas Annex II to Directive 89/647/EEC lays down the treatment of off-balance-sheet items commonly referred to as OTC-derivative instruments concerning interest and foreign exchange rates in the context of the calculation of credit institutions' capital requirements;
The development of commonstandards for own funds in relation to assets and off-balance-sheet items exposed to credit risk is, accordingly, an essential aspect of the harmonisation necessary for the achievement of the mutual recognition of supervision techniques and thus the completion of the internal banking market.
Whereas Annex I to Directive 89/647/EEC, which deals with the classification of off-balance-sheet items, classifies certain items as full risk and, accordingly, applies a 100% weighting; whereas Article 6(4) of that Directive lays down that'where off-balance-sheet items carry explicit guarantees, they shall be weighted as if they had been incurred on behalf of the guarantor rather than the counterparty.
A zero-weighting fixed inaccordance with these criteria shall apply to claims on and off-balance-sheet items incurred on behalf of the regional governments and local authorities in question and claims on others and off-balance-sheet items incurred on behalf of others and guaranteed by those regional governments and local authorities or secured, to the satisfaction of the competent authorities concerned, by collateral in the form of securities issued by those regional governments or local authorities.
Off-balance-sheet item*:(i) Guarantees and similar contingent liabilities.
Exposures', for the purposes of this Part means any asset or off-balance-sheet item referred to in Part Three, Title II, Chapter 2, without risk weights or degrees of risk.