‹ CA-3.3 Off-balance Sheet Items CA-3.3.2 › CA-3.3.1 Off-balance-sheet items must be converted into credit exposure equivalents applying credit conversion factors (CCFs). Counterparty risk weightings for OTC derivative transactions will not be subject to any specific ceiling. Apr 08 ‹ CA-3.3 Off-balance Sheet Items CA-3.3.2 ›