{
  "url": "https://openlegislation.uk/eu-regulation-2013-575/article-112",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-575/article-112.json",
  "legislation": "eur/2013/575",
  "legislation_title": "Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2013-575",
  "path": "article/112",
  "kind": "article",
  "number": "112",
  "heading": "Exposure classes",
  "text": "Each exposure shall be assigned to one of the following exposure classes:\n(a) exposures to central governments or central banks;\n(b) exposures to regional governments or local authorities;\n(c) exposures to public sector entities;\n(d) exposures to multilateral development banks;\n(e) exposures to international organisations;\n(f) exposures to institutions;\n(g) exposures to corporates;\n(h) retail exposures;\n(i) exposures secured by mortgages on immovable property;\n(j) exposures in default;\n(k) exposures associated with particularly high risk;\n(l) exposures in the form of covered bonds;\n(m) items representing securitisation positions;\n(n) exposures to institutions and corporates with a short-term credit assessment;\n(o) exposures in the form of units or shares in collective investment undertakings ( ‘ CIUs ’ );\n(p) equity exposures;\n(q) other items.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "X",
      "label": "X1",
      "text": "Substituted by Corrigendum to Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2013/575/article/112",
    "retrieved_at": "2026-11-01T14:48:36.198705+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}