38.Gold bullion held in own vaults or on an allocated basis to the extent backed by bullion liabilities shall be treated as cash and therefore risk-weighted at 0%.

39.Cash items in the process of collection are risk-weighted at 20%.

40.Investments in commercial entities shall be treated as per the Capital Supply standard.

41.Exposure to investments in the capital of banking, securities, financial and insurance entities, must be treated as per the Capital Supply standard.

42.The treatment of securitisation exposures is presented separately in line with Securitisation Standard below in these standards.

43.The standard risk weight for exposure to all other assets not specifically mentioned shall be 100%.