PIB 4.8.2
An
(a) any on-balance sheet asset; and
(b) any off-balance sheet item;
but excluding:
(c) any SE Exposure ;
(d) any securitised Exposure that meets the requirements for the recognition of risk transference in a Traditional Securitisation set out in PIB section 4.14; or
(e) any Exposure classified as a position or instrument in the Trading Book in accordance with PIB section A2.1.
Derived from RM111/2012 (Made 15th October 2012). [VER20/12-12]