34.Assets in this class include any other form of exposure that does not fit into the specific exposure classes. The standard risk weight for all other assets will be 100%, with the exception of the following exposures:

a)0% risk weight applied to

1. i.cash owned and held at the bank or in transit;
2. ii.Gold bullion held at the bank or held in another bank on an allocated basis, to the extent the gold bullion assets are backed by gold bullion liabilities;
3. iii.All the deductions from capital according to the Tier capital supply of Standards of Capital Adequacy in the UAE, for reconciliation between the regulatory return and the audited/reviewed financial statement.

b)20% risk weight:

1. i.Cash items in the process of collection.

c)100% risk weight

1. i.Investments in the capital of banking, financial and insurance entities to which a credit risk standardised approach applies, unless they are deducted from regulatory capital according to section 3.9 of Tier capital supply of Standards Capital Adequacy in the UAE. (listed entity)
2. ii.Investments in commercial entities below the materiality thresholds according to section 5 of Tier capital supply of Standards of Capital Adequacy in the UAE (listed);
3. iii.Premises, plant and equipment and other fixed assets,
4. iv.Prepaid expenses such as property taxes and utilities,
5. v.All other assets

d)150% risk weight

1. i.The amount of investments in the capital of banking, financial and insurance entities to which a credit risk standardised approach applies unless they are deducted from regulatory capital deduction according to section 3.9 of Tier capital supply of Standards of Capital Adequacy in the UAE (unlisted entity);
2. ii.Investments in commercial entities below the materiality thresholds according to section 5 of Tier capital supply of Standards of Capital Adequacy in the UAE (unlisted entity).

e)250% risk weight

1. i.Investments in the capital of banking, financial and insurance entities to which a credit risk standardised approach, applies unless they are deducted from regulatory capital according to the threshold deduction described in section 3.10 of Tier capital supply of Standards of Capital Adequacy in the UAE.
2. ii.Deferred tax assets (DTAs) which depend on future profitability and arise from temporary differences unless they are not deducted under threshold deductions described in section 4 of Tier capital supply of Standards of Capital Adequacy in the UAE.

f)1250% risk weight

1. i.Investments in commercial entities in excess of the materiality thresholds must be risk-weighted at 1/ (Minimum capital requirement) (i.e. 1250%).