I. Introduction And Overview

II. Legal Requirements for the Recognition of Netting

III. The Treatment of Bilateral Netting for the Purpose of Capital Measurement

Annex 1
Minimum standards for netting schemes set out by the Lamfalussy report

Annex 2
Proposed amendment to the 1988 Capital Accord for bilateral netting

Annex 3
Multilateral netting possible approach for supervisory treatment at some future date