Article 133 › 1
CRR
The following exposures shall be considered equity exposures: (a) non-debt exposures conveying a subordinated, residual claim on the assets or income of the issuer; (b) 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 2026-09-04