PRU A10.3.1

(1) Outflows (liabilities) must be included in the sight-eight day time band according to their earliest contractual maturity.
(2) Contingent liabilities may be excluded from the sight-eight day time band only if there is a likelihood that the conditions necessary to trigger them will not be fulfilled.
(3) Inflows (assets) must be included in the sight-eight day time band according to their latest contractual maturity, except that the following assets must be included regardless of their contractual maturity:
(a) undrawn committed standby facilities provided by other banks; and
(b) marketable assets, at a discount.
(4) Assets which have been pledged as Collateral must be excluded from the sight-eight day time band.