12. The instruments referred to in paragraph 11 should have one of the following forms: a) Debt …

The instruments referred to in paragraph 11 should have one of the following forms:

• a) Debt securities guaranteed by central governments of the European Union or the ESCB central banks;
• b) Debt securities issued or guaranteed by regional governments or local authorities of Member States provided that the conditions laid down in Article 115(2) of Reg-ulation (EU) No 575/2013 are met;
• c) Debt securities issued or guaranteed by central, regional or local governments or central banks of third countries which apply supervisory and regulatory arrange-ments at least equivalent to those applied in the European Union and that would receive a 0% risk weight under the standardised approach as a result of the appli-cation of Articles 114(7) and 115(4) of Regulation (EU) No 575/2013;
• d) Debt securities issued or guaranteed by public sector entities that would receive a 0% risk weight under the standardised approach as a result of the application of Article 116(4) of Regulation (EU) No 575/2013;
• e) Debt securities issued or guaranteed by the multilateral development banks listed in Article 117(2) of Regulation (EU) No 575/2013;
• f) Debt securities issued or guaranteed by international organisations listed in Arti-cle 118 of Regulation (EU) No 575/2013.

1. Overview

1.1 References

• Article 114 7.
• Article 115 4.
• Article 116 4.
• Article 117 2.

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/