2.

For the purposes of point (b) of paragraph 1, 'debt securities issued by central governments or central banks' shall include all the following: debt securities issued by regional governments or local authorities, exposures to which are treated as exposures to the central government in whose jurisdiction they are established under Article 115(2); debt securities issued by public sector entities which are treated as exposures to central governments in accordance with Article 116(4); debt securities issued by multilateral development banks to which a 0 % risk weight is assigned under Article 117(2); debt securities issued by international organisations which are assigned a 0 % risk weight under Article 118.

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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.