Part II. The risk weights

• (i) Categories of risk captured in the framework
• (ii) Country transfer risk
• (iii) Claims on non-central-government, public-sector entities (PSEs)
• (iv) Collateral and guarantees
• (v) Loans secured on residential property
• (vi) Off-balance-sheet engagements

Part III. A target standard ratio

Part IV. Transitional and implementing arrangements

• (i) Transition
• (ii) Implementation

Annex 1. Definition of capital included in the capital base

• A. Capital elements
• B. Limits and restrictions
• C. Deductions from the capital base
• D. Definition of capital elements
  • Tier 1
  • Tier 2
    • (a) undisclosed reserves
    • (b) Revaluation
    • (c) General provisions/general loan-loss reserves
    • (d) Hybrid (debt/equity) capital instruments
    • (e) Subordinated term debt

Annex 2. Risk weights by category of on-balance-sheet asset

Annex 3. Credit conversion factors for off-balance-sheet items