7.

The following financial items may be recognised as eligible collateral under all approaches and methods: cash on deposit with, or cash assimilated instruments held by, the lending credit institution; debt securities issued by central governments or central banks, which securities have a credit assessment by an ECAI or export credit agency recognised as eligible for the purposes of Articles 78 to 83 which has been determined by the competent authority to be associated with credit quality step 4 or above under the rules for the risk weighting of exposures to central governments and central banks under Articles 78 to 83; debt securities issued by institutions, which securities have a credit assessment by an eligible ECAI which has been determined by the competent authority to be associated with credit quality step 3 or above under the rules for the risk weighting of exposures to credit institutions under Articles 78 to 83; debt securities issued by other entities, which securities have a credit assessment by an eligible ECAI which has been determined by the competent authority to be associated with credit quality step 3 or above under the rules for the risk weighting of exposures to corporates under Articles 78 to 83; debt securities with a short-term credit assessment by an eligible ECAI which has been determined by the competent authority to be associated with credit quality step 3 or above under the rules for the risk weighting of short term exposures under Articles 78 to 83; equities or convertible bonds that are included in a main index; and gold. For the purposes of point (b), ‘debt securities issued by central governments or central banks’ shall include: debt securities issued by regional governments or local authorities, exposures to which are treated as exposures to the central government in whose jurisdiction they are established under Articles 78 to 83; debt securities issued by public sector entities which are treated as exposures to central governments in accordance with point 15 of Part 1 of Annex VI; debt securities issued by multilateral development banks to which a 0 % risk weight is assigned under Articles 78 to 83; and debt securities issued by international organisations which are assigned a 0 % risk weight under Articles 78 to 83. For the purposes of point (c), ‘debt securities issued by institutions’ include: debt securities issued by regional governments or local authorities other than those exposures to which are treated as exposures to the central government in whose jurisdiction they are established under Articles 78 to 83; debt securities issued by public sector entities, exposures to which are treated as exposures to credit institutions under Articles 78 to 83; and debt securities issued by multilateral development banks other than those to which a 0 % risk weight is assigned under Articles 78 to 83.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-09 · Text as adopted (Official Journal); later amendments are not incorporated in this text.