From Open Risk Manual


BCBS 18 is a document published by the Basel Committee on Banking Supervision on April 1995 in the Market Risk category.


Basel Capital Accord: treatment of potential exposure for off-balance-sheet items.


This document amends the treatment of off-balance-sheet items in the Basle Capital Accord of July 1988 in order to (a) recognise netting effects in the calculation of the "add-ons" for potential future exposure associated with certain off-balance-sheet items and (b) enlarge the matrix of add-ons to capture more accurately the potential future exposure associated with longer maturities and a broader range of transactions not explicitly covered in the original Accord. The amendment was effective from end-1995.

Document Profile

  • Publication Date: April 1995
  • Publication Type: Standards
  • Publication Status: Superseded
  • Publication Category: Market Risk
  • Number of Pages: 9
  • Keywords: Market Risk, Credit Risk

See Also


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