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 |
| 50% | Transaction-related contingent |
| 20% | Trade-related contingencies |
| 100% | Sale and repurchase agreements |
| 100% | Forward asset purchases |
| 50% | Underwriting commitments |
| 50% | Commitments with an original maturity of over 1 year, not unconditionally cancellable at anytime |
| 0% | Commitments with an original maturity of less than 1 year, unconditionally cancellable at anytime |