Article 112 Exposure classesX1

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

1. (a)

   exposures to central governments or central banks;

2. (b)

   exposures to regional governments or local authorities;

3. (c)

   exposures to public sector entities;

4. (d)

   exposures to multilateral development banks;

5. (e)

   exposures to international organisations;

6. (f)

   exposures to institutions;

7. (g)

   exposures to corporates;

8. (h)

   retail exposures;

9. (i)

   exposures secured by mortgages on immovable property;

10. (j)

    exposures in default;

11. (k)

    exposures associated with particularly high risk;

12. (l)

    exposures in the form of covered bonds;

13. (m)

    items representing securitisation positions;

14. (n)

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

15. (o)

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

16. (p)

    equity exposures;

17. (q)

    other items.