1. Institutions may use the following parties as eligible providers of unfunded credit protection:
(a) central governments and central banks;
(b) regional governments or local authorities;
(c) multilateral development banks;
(d) international organisations exposures to which a 0 % risk weight under Article 117 is assigned;
(e) public sector entities, claims on which are treated in accordance with Article 116;
(f) institutions, and financial institutions for which exposures to the financial institution are treated as exposures to institutions in accordance with Article 119(5);
(g) other corporate entities, including parent undertakings, subsidiaries and affiliated corporate entities of the institution, where either of the following conditions is met:
(i) those other corporate entities have a credit assessment by an ECAI;
(ii) in the case of institutions calculating risk-weighted exposure amounts and expected loss amounts under the IRB Approach, those other corporate entities do not have
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