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 public sector entities;

exposures to multilateral development banks;

exposures to international organisations;

exposures to institutions;

exposures to corporates;

retail exposures;

exposures secured by mortgages on immovable property and ADC exposures;

exposures in default;

subordinated debt exposures;

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.