6.2.3.1 Computing Off-Balance Sheet Items
Off-Balance Sheet Items are considered under the application of RSF factor and are given the appropriate factor as guided. Some combinations, such as lines of credit, have a predefined RSF factor as guided and are available as preseeded assumptions. Other off-balance sheet products, such as Variable Rate Demand Notes (VRDN) and Adjustable Rate Notes (ARN), do not have predefined factors and are left to the discretion of the jurisdictions. For such products, define assumptions and apply the desired RSF factors as applicable.