4.
The following exposures shall be assigned to the class laid down in point (b) of paragraph 2: exposures to regional governments and local authorities which are not treated as exposures to central governments in accordance with Article 115(2) and (4); exposures to Public Sector Entities which are not treated as exposures to central governments in accordance with Article 116(4); exposures to multilateral development banks which are not assigned a 0 % risk weight under Article 117; and 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 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.