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Article 112 - Exposure classes

Article 112
Exposure classes

Each exposure shall be assigned to one of the following exposure classes:

(a)

exposures to central governments or central banks;

(b)

exposures to regional governments or local authorities;

(c)

exposures to public sector entities;

(d)

exposures to multilateral development banks;

(e)

exposures to international organisations;

(f)

exposures to institutions;

(g)

exposures to corporates;

(h)

retail exposures;

(i)

exposures secured by mortgages on immovable property and ADC exposures;

(j)

exposures in default;

(k)

subordinated debt exposures;

(l)

exposures in the form of covered bonds;

(m)

items representing securitisation positions;

(n)

exposures to institutions and corporates with a short-term credit assessment;

(o)

exposures in the form of units or shares in collective investment undertakings (‘CIUs’);

(p)

equity exposures;

(q)

other items.

Official text · consolidated version 26/06/2026 (in force) Open full page ↗
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