Off balance sheet risk

1. Liquidity and funding risk in banks.

Off balance sheet sources of liquidity risks for banks include items which might cause demands for additional funding in the future. These include:

• Contingent liabilities such as guarantees.
• Undrawn lending facilities.
• Derivative instruments.
• Securitisation special purpose vehicles.

2.

Any risks arising from events, contingencies or relationships not recorded in an entity's balance sheet.

See also

• Balance sheet
• Contingent liabilities
• Derivative instrument
• Entity
• FRS 102
• IFRS 16
• Liquidity risk
• Off balance sheet
• Off-balance sheet finance
• Required Stable Funding
• Securitisation special purpose vehicle