후순위채, 전환사채·교환사채·신주인수권부사채, 자회사 및 계열관계에 있는 회사가 발행해 상호연계 위험이 있는 회사채는 담보로 인정하지 않는다.
Subordinated bonds, convertible bonds, exchangeable bonds, bonds with the warrant, and corporate bonds issued by subsidiaries and affiliated companies are not recognized as collateral as they have a risk of mutually interlacing.