From Open Risk Manual


BCBS C134 is a document published by the Basel Committee on Banking Supervision on March 1986 in the Supervision category.


The management of banks' off-balance-sheet exposures.


The main conclusion of this paper is that the individual types of risk associated with most off-balance-sheet business are in principle no different from those associated with on-balance-sheet business. It therefore suggests that off-balance-sheet risks cannot and should not be analysed separately from the risks arising from on-balance-sheet business, but should be regarded as an integral part of banks' overall risk profiles. Approaching off-balance-sheet activities in this way has the additional merit of recognising their value when they serve to hedge risks present within the balance sheet. Supervisors consider it particularly important that banks adopt a coordinated approach to risk management and pay special attention to the possible correlation of different types of risk, both within the individual bank and the banking group as a whole.

Document Profile

  • Publication Date: March 1986
  • Publication Type: Sound Practices
  • Publication Status: Superseded
  • Publication Category: Supervision
  • Number of Pages: 22
  • Keywords: Off-balance Sheet, Market Risk

See Also


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