Institutions are required to assess the risk-weighted exposure amount for off-balance-sheet items potentially convertible into units or shares in a Collective Investment Undertaking (CIU) by applying specified risk weights. Exposure values must be calculated according to regulatory guidelines, considering approaches under relevant articles.

For minimum value commitments linked to CIUs, institutions should compute exposure values as the discounted present value of guaranteed amounts. This applies when certain conditions are met, including the obligation to pay only when market values fall below set thresholds and ensuring that retail clients are the ultimate beneficiaries. Compliance with these parameters is critical for effective risk management.