‹ Exposure Measurement for Off-balance Sheet Items (with the Exception of FX and Interest-rate, Equity, and Commodity-related Derivatives) CA-5.3.39 › CA-5.3.38 For off-balance sheet items, exposure is calculated as the committed but undrawn amount multiplied by a CCF. Apr 08 ‹ Exposure Measurement for Off-balance Sheet Items (with the Exception of FX and Interest-rate, Equity, and Commodity-related Derivatives) CA-5.3.39 ›