# Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (Text with EEA relevance), Division 1: Full risk:

Extent: E+W+S+N.I.

(a) guarantees having the character of credit substitutes, (e.g. guarantees for the good payment of credit facilities);
(b) credit derivatives;
(c) acceptances;
(d) endorsements on bills not bearing the name of another institution or an investment firm;
(e) transactions with recourse (e.g. factoring, invoice discount facilities);
(f) irrevocable standby letters of credit having the character of credit substitutes;
(g) assets purchased under outright forward purchase agreements;
(h) forward deposits;
(i) the unpaid portion of partly-paid shares and securities;
(j)other off-balance sheet items:
(i)including agreements where the transferee is merely entitled to return the assets at the purchase price or for a different amount agreed in advance on a date specified or to be specified, the transaction in question shall be deemed to be a sale with an option to purchase; and
(ii)excluding agreements where the transferor is not entitled to show in his balance sheets the assets transferred;
(k) other items also carrying full risk.

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Source: https://www.legislation.gov.uk/eur/2013/575/annex/I/division/1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2013-575/annex-I/division-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.