# Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance), Division 64: With this background the assessment ranking in the decision tree mentioned below shall follow the following order:

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

1.. Securitisation positions;
2.. Items associated with particular high risk;
3.. Equity exposures
4.. Exposures in default;
5.. Exposures in the form of units or shares in collective investment undertakings ( ‘ CIU ’ )/Exposures in the form of covered bonds (disjoint exposure classes);
6.. Exposures secured by mortgages on immovable property;
7.. Other items;
8.. Exposures to institutions and corporates with a short-term credit assessment;
9.. All other exposure classes (disjoint exposure classes) which include Exposures to central governments or central banks; Exposures to regional governments or local authorities; Exposures to public sector entities; Exposures to multilateral development banks; Exposures to international organisations; Exposures to institutions; Exposures to corporate and Retail exposures.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/II/part/2/division/3/division/3.2/division/3.2.3/division/64 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-II/part-2/division-3/division-3.2/division-3.2.3/division-64
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.