Which of the following is considered an off-balance sheet item? 1) Repurchase agreement 2) Futures contracts on gold 3) Foreign currency transactions 5) None of the above Question 35 In calculating market risk capital using the Internal Model Approach, k = 5.2, VaR - $25 million, and specific risk charge (SRC) = $2.5 million Calculate market risk capital if the regulatory capital ratio is 8%. Do NOT consider the additional provisions in Basel 2.5. 2) $132.50 million 3) $10.6 million 4) None of the above