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) exposures to public sector entities;
(d) exposures to multilateral development banks;
(e) exposures to international organisations;
(f) exposures to institutions;
(i) exposures secured by mortgages on immovable property;
(k) exposures associated with particularly high risk;
(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');
(q) other items.