1.
CRR
The following exposures shall be considered equity exposures: non-debt exposures conveying a subordinated, residual claim on the assets or income of the issuer; debt exposures and other securities, partnerships, derivatives, or other vehicles, the economic substance of which is similar to the exposures specified in point (a).
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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.