+Article 147 2.

Article 147 2.

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

(a)

exposures to central governments and central banks;

(aa)

exposures to regional governments, local authorities and public sector entities, to be assigned to the following exposure classes:

(i)

exposures to regional governments and local authorities;

(ii)

exposures to public sector entities;

(b)

exposures to institutions;

(c)

exposures to corporates, to be assigned to the following exposure classes:

(i)

general corporates;

(ii)

specialised lending exposures;

(iii)

corporate purchased receivables;

(d)

retail exposures, to be assigned to the following exposure classes:

(i)

qualifying revolving retail exposures (‘QRREs’);

(ii)

retail exposures secured by residential property;

(iii)

retail purchased receivables;

(iv)

other retail exposures;

(e)

equity exposures;

(ea)

exposures in the form of units or shares in a CIU;

(f)

items representing securitisation positions;

(g)

other non credit-obligation assets.

1. Übersicht

Bezeichnung	Regulierung

Anforderungen
Quelle	Anforderung

Standards
Quelle	Anforderung