This is the value, as at the relevant date, of undrawn (off-balance sheet) irrevocable commitments with certainty of drawdown. This represents the maximum unused portion of the commitment that could be drawn during the remaining period to maturity. Any drawn portion of a commitment forms part of an entity's on-balance sheet exposure and is not to be reported at this item.     Commitments are generally considered to have arisen once the reporting party makes a firm offer to a client (i.e. customer acceptance is not required). Therefore, a commitment will arise once a letter of offer is provided to the client by the reporting party.     For the purposes of this item, do not report the undrawn balance of revolving facilities (e.g. credit cards, overdrafts, etc.).