# 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), Article 112: Exposure classes

Extent: E+W+S+N.I.

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;
(j) exposures in default;
(k) exposures associated with particularly high risk;
(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.

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Source: https://www.legislation.gov.uk/eur/2013/575/article/112 (the official version)
Page: https://openlegislation.uk/eu-regulation-2013-575/article-112
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.