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Off-Balance Sheet Items

No: 42019124 Date(g): 9/11/2020 | Date(h): 24/3/1442

Effective from 2020-11-09 - Nov 08 2020
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25.Every DTFC shall ensure that:
 
 i.off-balance sheet items fully secured by cash or cash equivalent and those that are guaranteed by government of KSA shall be assigned 0% risk weight; and
 ii.off balance sheet items with the maturity exceeding a year are assigned a risk weight of 50%, including performance bonds and bid bonds.