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Capital Requirements Regulation (CRR)
Article 112

Article 112 - Exposure classes

Status
In force
Selected consolidated version from
30/09/2021
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Article 112

Exposure classes

Each exposure shall be assigned to one of the following exposure classes:

(a) 

exposures to central governments or central banks;

(b) 

exposures to regional governments or local authorities;

(c) 

exposures to public sector entities;

(d) 

exposures to multilateral development banks;

(e) 

exposures to international organisations;

(f) 

exposures to institutions;

(g) 

exposures to corporates;

(h) 

retail exposures;

(i) 

exposures secured by mortgages on immovable property;

(j) 

exposures in default;

(k) 

exposures associated with particularly high risk;

(l) 

exposures in the form of covered bonds;

(m) 

items representing securitisation positions;

(n) 

exposures to institutions and corporates with a short-term credit assessment;

(o) 

exposures in the form of units or shares in collective investment undertakings (‘CIUs’);

(p) 

equity exposures;

(q) 

other items.