Regulatory Technical Standards on the allocation of off-balance sheet items and UCC considerations
- Status: Under consultation
The Regulatory Technical Standards (RTS) under the Capital Requirements Regulation (CRR3) regarding off-balance sheet items under the standardised approach of credit risk provide the criteria that institutions shall use to classify off-balance sheet items, unless explicitly specified in Annex 1 of the CRR. Further, they specify the factors that may constrain the institutions’ ability to cancel the unconditionally cancellable commitments.