Step-in risk concerns the exposure to which a bank is subject when it’s linked to different entities placed outside its consolidated balance sheet boundaries (also named: unconsolidated exposure). This issue is growing in parallel with shadow banking sector developing. When a crisis occurs, very often banks have to support these entities, in order to avoid risky reputational effects. Basel Committee tries to face the challenge, proposing two different approaches defined as : (A) a new global consolidation balance-sheet methodology and (B) a conversion approaching, designed to gauge off-balance-sheet entities relationships into a credit stance embedded in the balance sheet, (using primary and secondary indexes) to show real links among them.