Off-balance sheet exposure.
Off-balance sheet exposure. The off-balance sheet exposure of a banking organization is equal to:
(1) The total exposure of the banking organization, as reported by the banking organization on the FR Y–15; minus
(2) The total consolidated assets of the banking organization for the same calendar quarter.
Source
12 CFR § 238.2
Scoping language
As used in this part and in the forms under this part, the following definitions apply, unless the context otherwise requires: