Conventional bank licensees' exposures to a securitisation are hereafter referred to as "securitisation exposures". Securitisation exposures can include but are not restricted to the following: asset-backed securities, mortgage-backed securities, credit enhancements, liquidity facilities, interest rate or currency swaps, credit derivatives and tranched cover as described in Paragraph CA-4.5.11. Reserve accounts, such as cash collateral accounts, recorded as an asset by the originating conventional bank licensee must also be treated as securitisation exposures.