Article 1 › 2

‘2. Each exposure shall be assigned to one of the following exposure classes: (a) exposures to central governments and central banks; (aa) exposures to regional governments, local authorities and public sector entities, to be assigned to the following exposure classes: (i) exposures to regional governments and local authorities; (ii) exposures to public sector entities; (b) exposures to institutions; (c) exposures to corporates, to be assigned to the following exposure classes: (i) general corporates; (ii) specialised lending exposures; (iii) corporate purchased receivables; (d) retail exposures, to be assigned to the following exposure classes: (i) qualifying revolving retail exposures (“QRREs”); (ii) retail exposures secured by residential property; (iii) retail purchased receivables; (iv) other retail exposures; (e) equity exposures; (ea) exposures in the form of units or shares in a CIU; (f) items representing securitisation positions; (g) other non credit-obligation assets.’

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