Any transfer of funds from public sources to a failing or failed Bank, or a commitment by a public authority to provide funds with a view to sustaining the institution (e.g. by way of guarantees), which results in benefit to the shareholders or uninsured creditors of that Bank, or the assumption of risks by the public authority that would otherwise be borne by the Bank and its shareholders, where the funds transferred are not recouped from the institution, its unsecured creditors or, if necessary, the financial system more widely, or the national authority is not reimbursed, whether partially or wholly, for the risks assumed.