Items associated with particular high risk
For the purposes of this Article, institutions shall treat any of the following exposures as exposures associated with particularly high risks:
investments in venture capital firms, except where those investments are treated in accordance with Article 132;
investments in private equity, except where those investments are treated in accordance with Article 132;
When assessing whether an exposure other than exposures referred to in paragraph 2 is associated with particularly high risks, institutions shall take into account the following risk characteristics:
there is a high risk of loss as a result of a default of the obligor;
it is impossible to assess adequately whether the exposure falls under point (a).
EBA shall issue guidelines specifying which types of exposures are associated with particularly high risk and under which circumstances.
Those guidelines shall be adopted in accordance with Article 16 of Regulation (EU) No 1093/2010.