Article 112
Each exposure shall be assigned to one of the following exposure classes: exposures to central governments or central banks; exposures to regional governments or local authorities; exposures to public sector entities; exposures to multilateral development banks; exposures to international organisations; exposures to institutions; exposures to corporates; retail exposures; exposures secured by mortgages on immovable property; exposures in default; exposures associated with particularly high risk; exposures in the form of covered bonds; items representing securitisation positions; exposures to institutions and corporates with a short-term credit assessment; exposures in the form of units or shares in collective investment undertakings ('CIUs'); equity exposures; other items.
DIRECTIVE 2013/36/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of… (EU) — sign in to see which provisions, and what they say.
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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.