Irrevocable Commitments - Not Certain of Drawdown
Where the non-market-related off-balance sheet transaction is an undrawn or partially undrawn facility, the ADI is to include the maximum unused portion of the commitment that could be drawn during the remaining period to maturity for the calculation of the CEA. Any drawn portion of a commitment forms part of an ADI's on-balance sheet credit exposure.

With regard to irrevocable commitments to provide off-balance sheet facilities, the original maturity will be measured from the commencement of the commitment up until the time the associated facility expires. For example, an irrevocable commitment, with an original maturity of six months, to provide finance with a nine-month term, is deemed to have an original maturity of 15 months.

Irrevocable commitments to provide off-balance sheet facilities are to be assigned the lower of the two applicable CCFs. For example, an irrevocable commitment with an original maturity of six months to provide a guarantee in support of a counterparty for a period of nine months attracts the 50 per cent CCF applicable to the commitment, as opposed to the 100 per cent CCF applicable to the guarantee.

Undrawn balances of revolving facilities (e.g. credit cards, overdrafts) are to be reported in the item 'Commitments that can be unconditionally cancelled at any time without notice.'

All commitments are to be included in the capital calculation regardless of whether or not they contain 'material adverse change' clauses or any other provisions that are intended to relieve an ADI of its obligations under certain conditions.