5. — Directive 2006/48/EC of the European Parliament and of the Council of 14 June…

5.

Directive 2006/48/EC of the European Parliament and of the Council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions (recast) (Text with EEA relevance) · European Union

The following exposures shall be classed as equity exposures: non-debt exposures conveying a subordinated, residual claim on the assets or income of the issuer; and debt exposures the economic substance of which is similar to the exposures specified in point (a).

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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.