مخاطر خارج الميزانية - loan commitments, guarantees, letters of credit, stand-by letters of credit, etc also involve credit risk arising from the possibility that the creditworthiness of the borrowers could deteriorate after the original commitment is made. Thus, مخاطر خارج الميزانية shall also be treated the same way as loans for risk classification. When apparent signs of weaknesses that jeopardize repayment are visible, such exposures shall be classified accordingly. The exposures shall be separated into two components – the direct amount (the amount that has already been advanced) and the indirect amount (the amount that might be advanced in the future).