1. Each exposure shall be assigned to one of the following exposure classes:
(a) claims or contingent claims on central governments or central banks;
(b) claims or contingent claims on regional governments or local authorities;
(c) claims or contingent claims on administrative bodies and non-commercial undertakings;
(d) claims or contingent claims on multilateral development banks;
(e) claims or contingent claims on international organisations;
(f) claims or contingent claims on institutions;
(g) claims or contingent claims on corporates;
(h) retail claims or contingent retail claims;
(i) claims or contingent claims secured on real estate property;
(j) past due items;
(k) items belonging to regulatory high-risk categories;
(l) claims in the form of covered bonds;
(n) short-term claims on institutions and corporate;
(o) claims in the form of collective investment undertakings ('CIU'); or
(p) other items.