Risk weights specified: tangible assets per item 10, Article 4, Directive 86/635/EEC — 100%; prepayments and accrued income with undetermined counterparty under Directive 86/635/EEC — 100%; cash items in the process of collection — 20%; cash owned, held, in transit and equivalent cash items — 0%; gold bullion held in own vaults or on an allocated basis to the extent backed by bullion liabilities — 0%. For asset sale and repurchase agreements and outright forward purchases the risk weight applied is that of the underlying assets, not of the counterparties.

Where an institution provides credit protection on a basket subject to an nth‑default, aggregate the risk weights of included exposures excluding n‑1 exposures (those producing lower risk‑weighted amounts), cap the aggregate at 1 250% and multiply by the nominal protection to obtain the risk‑weighted exposure amount. Lease exposures are measured by discounted minimum lease payments, including bargain purchase options reasonably certain to be exercised; a third‑party payment obligation related to residual value that meets Article 201 and Articles 213–215 may be treated as unfunded credit protection. Exposures are assigned to the relevant exposure class under Article 112; for residual values the risk‑weighted amount equals (1/t) * 100% * residual value, where t is the greater of 1 and the nearest number of whole years remaining.