exposures to corporates;
items representing securitisation positions;
other non credit-obligation assets.
The following exposures shall be assigned to the class laid down in point (a) of paragraph 2:
exposures to multilateral development banks referred to in Article 117(2);
exposures to International Organisations which attract a risk weight of 0 % under Article 118.
The following exposures shall be assigned to the class laid down in point (b) of paragraph 2:
exposures to multilateral development banks which are not assigned a 0 % risk weight under Article 117; and
they shall be one of the following:
exposures to one or more natural persons;
exposures to an SME, provided in that case that the total amount owed to the institution and parent undertakings and its subsidiaries, including any past due exposure, by the obligor client or group of connected clients, but excluding exposures secured on residential property collateral, shall not, to the knowledge of the institution, which shall have taken reasonable steps to confirm the situation, exceed EUR 1 million;
they are treated by the institution in its risk management consistently over time and in a similar manner;
they each represent one of a significant number of similarly managed exposures.
non-debt exposures conveying a subordinated, residual claim on the assets or income of the issuer;
Within the corporate exposure class laid down in point (c) of paragraph 2, institutions shall separately identify as specialised lending exposures, exposures which possess the following characteristics:
the contractual arrangements give the lender a substantial degree of control over the assets and the income that they generate;
the primary source of repayment of the obligation is the income generated by the assets being financed, rather than the independent capacity of a broader commercial enterprise.