Exposure classes
Article 112
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.