Article 147 › 4

The following exposures shall be assigned to the class laid down in point (b) of paragraph 2: (a) exposures to regional governments and local authorities which are not treated as exposures to central governments in accordance with Article 115(2) and (4); (b) exposures to Public Sector Entities which are not treated as exposures to central governments in accordance with Article 116(4); (c) exposures to multilateral development banks which are not assigned a 0 % risk weight under Article 117; and (d) exposures to financial institutions which are treated as exposures to institutions in accordance with Article 119(5).

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Source: EUR-Lex CELLAR · retrieved 2026-09-04