Average off-balance sheet exposure
Average off-balance sheet exposure means the average of off-balance sheet exposure for the four most recent calendar quarters or, if the banking organization has not reported total exposure and total consolidated assets or combined U.S. assets, as applicable, for each of the four most recent calendar quarters, the off-balance sheet exposure for the most recent calendar quarter or average of the most recent calendar quarters, as applicable.
Source
12 CFR § 252.2
Scoping language
Unless otherwise specified, the following definitions apply for purposes of this part: