CA-3.3.3
The credit conversion factors applicable to the off-balance-sheet items are set out in the table below:
| Credit Conversion factors | Off-balance-sheet items |
| 100% | Direct credit substitutes, including general guarantees of indebtedness and acceptances |
| 50% | Transaction-related contingent items (e.g. performance bonds, bid bonds, warranties and standby letters of credit related to particular transactions) |
| 20% | Short-term self-liquidating trade-related contingencies (such as documentary credits collateralised by the underlying shipments) |
| 100% | Sale and repurchase agreements and asset sales with recourse, where the credit risk remains with the bank |
| 100% | Forward asset purchases, |
| 50% | Underwriting commitments under note issuance and revolving underwriting facilities (minus own holdings of notes underwritten) |
| 50% | Other commitments (e.g. formal standby facilities and credit lines) with an original maturity of 1 year and over |
| 0% | Similar commitments with an original maturity of up to 1 year, or which can be unconditionally cancelled at any time |