Institutions shall calculate the risk-weighted exposure amount for their off-balance-sheet items with the potential to be converted into exposures in the form of units or shares in a CIU by multiplying the exposure values of those exposures calculated in accordance with Article 111, with the following risk weight:
(a)
for all exposures for which institutions use one of the approaches set out in Article 132a:
where:
|
|
=
|
the risk weight;
|
|
i
|
=
|
the index denoting the CIU:
|
|
RWAEi
|
=
|
the amount calculated in accordance with Article 132a for a CIUi;
|
|
|
=
|
the exposure value of the exposures of CIUi;
|
|
Ai
|
=
|
the accounting value of assets of CIUi; and
|
|
EQi
|
=
|
the accounting value of the equity of CIUi.
|
(b)
for all other exposures,
.