The following regional governments and local authorities shall be considered as entities, exposures to whom are to be treated as exposures to the central government of the jurisdiction in which they are established, as referred to in point (a) of Article 109a(2) of Directive 2009/138/EC:
in Austria: any ‘Land’ or ‘Gemeinde’;
in Belgium: any ‘communauté’ or ‘gemeenschap’, ‘région’ or ‘gewest’, ‘province’ or ‘provincie’, or ‘commune’ or ‘gemeente’;
in Denmark: any ‘region’ or ‘kommune’;
in Finland: any ‘kaupunki’ or ‘stad’, ‘kunta’ or ‘kommun’, or the ‘Ahvenanmaan maakunta’ or the ‘Landskapet Åland’;
in France: any ‘région’, ‘département’, ‘commune’, ‘collectivité à statut particulier’ or ‘établissement public de coopération intercommunale à fiscalité propre’;
in Germany: any ‘Land’, ‘Gemeindeverband’ or ‘Gemeinde’;
in Latvia: any ‘valstspilsētas pašvaldība’ or ‘novada pašvaldība’;
in Liechtenstein: any ‘Gemeinde’;
in Lithuania: any ‘savivaldybė’;
in Luxembourg: any ‘commune’;
in the Netherlands: any ‘provincie’, ‘waterschap’ or ‘gemeente’;
in Poland: any ‘województwo’, ‘związek powiatów’, ‘powiat’, ‘związek międzygminny’, ‘gmina’, or the ‘miasto stołeczne Warszawa’;
in Portugal: the ‘Região Autónoma dos Açores’ or the ‘Região Autónoma da Madeira’;
in Spain: any ‘comunidad autónoma’ or ‘corporación local’;
in Sweden: any ‘region’, ‘landsting’ or ‘kommun’.