6.4.1.4 Off-Balance Sheet

This section enlists all the preseeded assumptions for NSFR Off-Balance Sheet items.

Table 5-7 Preconfigured Off-Balance Sheet Assumptions HKMA NSFR

Sl. No.	Business Assumption Name	Business Assumption Description	Regulatory Requirement Addressed	Regulatory Reference
1	HKMA RSF- Credit and Liquidity Facilities to Client	[HKMA]: RSF - Off carrying value sheet exposures- Irrevocable, revocable and conditionally revocable credit and liquidity facilities offered to any clients by the bank.	The RSF Factor applicable to irrevocable, revocable, and conditionally revocable credit and liquidity facilities offered to any clients by the bank is predefined as part of this assumption. The assumption applies a 5% RSF factor to the undrawn amount of irrevocable and conditionally revocable credit and liquidity facilities and RSF factor of 2% in case of revocable credit and liquidity facilities.	Annexure 2
2	HKMA RSF- Guarantees and Letters of Credit	[HKMA]: RSF - Off carrying value sheet exposures- Guarantees and letters of credit.	The RSF Factor applicable to the Guarantees and Letters of Credit offered by the bank is predefined as part of this assumption. The assumption applies a 0.5% RSF factor to the EOP balance of the trade-related Guarantees and Letters of Credit and RSF Factor of 1% for non-trade related Guarantees and Letters of Credit.	Annexure 2