Article 112
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)
(d)
exposures to multilateral development banks;
(e)
exposures to international organisations;
(f)
(g)
exposures to corporates;
(h)
(i)
exposures secured by mortgages on immovable property and ADC exposures;
(j)
exposures in default;
(k)
subordinated debt exposures;
(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.