2.

Credit institutions shall apply the following minimum haircuts to the value of their shares or units in CIUs depending on the category of underlying liquid assets: 0 % for coins and banknotes and exposures to central banks referred to in Article 10(1)(b); 5 % for level 1 assets other than extremely high quality covered bonds; 12 % for extremely high quality covered bonds referred to in Article 10(1)(f); 20 % for level 2A assets; 30 % for level 2B securitisations backed by the subcategories of assets referred to in points (i), (ii) and (iv) of Article 13(2)(g); 35 % for level 2B covered bonds referred to in Article 12(1)e; 40 % for level 2B securitisations backed by the subcategories of assets referred to in points (iii) and (v) of Article 13(2)(g); and 55 % for level 2B corporate debt securities referred to in Article 12(1)(b), shares referred to in Article 12(1)(c) and non-interest bearing assets referred to in Article 12(1)(f).

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Source: EUR-Lex (Cellar) · retrieved 2026-11-06 · Text as adopted (Official Journal); later amendments are not incorporated in this text.