One could have the alternative view that “[For the purposes of Article 31 LCR DR,] the term “committed” does not include offers that have not (yet) been accepted by the counterparty or client.“ and, consistent with this view, be of the opinion that “Mortgage loans that have been offered but have not been accepted yet by the borrower" should be reported under Article 23 LCR DA instead of Article 31 of the LCR DA, as "this would typically represent the situation in which a loan offer is made to a borrower, for which it is not yet certain that the borrower will accept the offer.” Such an alternative view may be consistent with the definition of 'commitment' for the purpose of the credit risk framework, as presented in paragraph 78 of the BCBS publication "Basel III: Finalising post-crisis reforms, December 2017": “commitment means any contractual arrangement that has been offered by the bank and accepted by the client to extend credit, purchase assets or issue credit substitutes.” However, such an alternative view could also result in a different meaning of the term 'commitment' for the purpose of the LCR framework than for the purpose of other frameworks, in particular the credit risk, large exposure, and leverage ratio frameworks under the CRR. Furthermore, such an alternative view may be difficult to reconcile with the Article 4(1)(56), CRR, according to which the unadvised limit, thus unaccepted limit, could be part of the extent of the commitment.