6.

The following exposures shall be assigned to the equity exposure class laid down in point (e) of paragraph 2: 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.