EBU Single Rulebook Q&A 17 March 2016 2016_2679 Definition of “aggregate liabilities” and “total liabilities” in the context of the 5% threshold

Do the terms “aggregated liabilities” and “total liabilities” used in the calculation of the 5% threshold for multi-currency reporting, refer to on-B/S liabilities in accordance with the applicable accounting framework referring to Article 24 CRR only or does it include contingent liabilities booked in the off-B/S as well?