financial instruments recognized as assets entailing conditional rights that result 606397

Off-balance-sheet risk of accounting loss does not result from

1. Financial instruments recognized as assets entailing conditional rights that result in a loss greater than the amount recognized in the balance sheet.
2. Financial instruments not recognized as either assets or liabilities yet still expose the entity to risk of accounting loss.
3. Financial instruments recognized as assets or liabilities where the amount recognized reflects the risk of accounting loss to the entity.
4. Financial instruments recognized as liabilities that result in an ultimate obligation that is greater than the amount recognized in the balance sheet.