Article 147 › 5

To be eligible for the retail exposure class laid down in point (d) of paragraph 2, exposures shall meet the following criteria: (a) they shall be to one of the following: (i) exposures to one or more natural persons; (ii) exposures to an SME, provided in that case that the total amount owed to the institution and parent undertakings and its subsidiaries, including any past due exposure, by the obligor client or group of connected clients, but excluding exposures secured on residential property collateral, shall not, to the knowledge of the institution, which shall have taken reasonable steps to confirm the situation, exceed EUR 1 million; (b) they are treated by the institution in its risk management consistently over time and in a similar manner; (c) they are not managed just as individually as exposures in the corporate exposure class; (d) they each represent one of a significant number of similarly managed exposures. In addition to the exposures listed in the first subparagraph, the present value of retail minimum lease payments shall be included in the retail exposure class.

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