It shall be recorded under this item the non-cash credit facilities provided by the Institutions to their customers such that the Institution pledges to pay to the creditors of its customers the value of the security asked of them against fulfilment of certain obligations in favour of their creditors. This item covers also the non-cash credit facilities extended as a result of customers guaranteeing other person …….. would have never obtained these facilities had it not for the pledge of those customers. It is required that the customer guarantor should not be originally obligated to pay such debt.