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+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. Overview
1.1 References1.2 Identified Requirements1.3 Related Standards2. Identified Requirements
3. Related Standards
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