Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2014 - onwards
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Article 112 Exposure classes

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;

(g) exposures to corporates;

(h) retail exposures;

(i) exposures secured by mortgages on immovable property;

(j) exposures in default;

(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');

(p) equity exposures;

(q) other items.