Exposure classes
On this provision: 6 EBA Q&As
Amendment details· last amended 1 Jan 2025
Last amended 1 Jan 2025 by Commission Delegated Regulation (EU) 2024/2795 of 24 July 2024 and/or Regulation (EU) 2024/1623 of 31 May 2024.
Each exposure shall be assigned to one of the following exposure classes:
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 corporates;
retail exposures;
exposures secured by mortgages on immovable property and ADC exposures;
exposures in default;
subordinated debt exposures;
exposures in the form of covered bonds;
items representing securitisation positions;
exposures to institutions and corporates with a short-term credit assessment;
exposures in the form of units or shares in collective investment undertakings (‘CIUs’);
equity exposures;
other items.