The proportion of the capital subscribed bythe European Community which has not beencalled up (80 %) is also included in the offbalancesheet commitments as a contingent liability (point 9). ###>Il est en effet à noter que la partie du capitalsouscrit par les Communautés européennes etnon libéré, en l’occurrence 80 %, figure aussidans les engagements hors bilan en tant quepassif potentiel (point 9).