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.