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 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 quarters, as applicable.
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: