0% | (a) | Cash |
| (b) | Claims on central governments and central banks denominated in national currency and funded in that currency |
| (c) | Other claims on OECD central governments and central banks |
| (d) | Claims collateralised by cash of OECD central-government securities3 or guaranteed by OECD central governments |
0, 10, 20 or 50% (at national discretion) | (a) | Claims on domestic public-sector entities, excluding central government, and loans guaranteed4 by such entities |
20% | (a) | Claims on multilateral development banks (IBRD, IADB, AsDB, AfDB, EIB) and claims guaranteed by, or collateralised by securities issued by such banks4 |
| (b) | Claims on banks incorporated in the OECD and loans guaranteed4 by OECD incorporated banks |
| (c) | Claims on banks incorporated in countries outside the OECD with a residual maturity of up to one year and loans with a residual maturity of up to one year guaranteed by banks incorporated in countries outside the OECD |
| (d) | Claims on non-domestic OECD public-sector entities, excluding central government, and loans guaranteed4 by such entities |
| (e) | Cash items in process of collection |
50% | (a) | Loans fully secured by mortgage on residential property that is or will be occupied by the borrower or that is rented |
100% | (a) | Claims on the private sector |
| (b) | Claims on banks incorporated outside the OECD with a residual maturity of over one year |
| (c) | Claims on central governments outside the OECD (unless denominated in national currency - and funded in that currency - see above) |
| (d) | Claims on commercial companies owned by the public sector |
| (e) | Premises, plant and equipment and other fixed assets |
| (f) | Real estate and other investments (including non-consolidated investment participations in other companies) |
| (g) | Capital instruments issued by other banks (unless deducted from capital) |
| (h) | all other assets |