Updated 23/05/2024
In force

Version from: 09/01/2024
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Article 112 - Exposure classes

Article 112

Exposure classes

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


exposures to central governments or central banks;


exposures to regional governments or local authorities;


exposures to multilateral development banks;


exposures to international organisations;


exposures to corporates;


retail exposures;


exposures secured by mortgages on immovable property;


exposures in default;


exposures associated with particularly high risk;


exposures in the form of covered bonds;


items representing securitisation positions;


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


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


equity exposures;


other items.