Article 112

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

(a)	exposures to central governments or central banks;

(b)	exposures to regional governments or local authorities;

(c)	exposures to public sector entities;

(d)	exposures to multilateral development banks;

(e)	exposures to international organisations;

(f)	exposures to institutions;

(g)	exposures to corporates;

(h)	retail exposures;

(i)	exposures secured by mortgages on immovable property;

(j)	exposures in default;

(k)	exposures associated with particularly high risk;

(l)	exposures in the form of covered bonds;

(m)	items representing securitisation positions;

(n)	exposures to institutions and corporates with a short-term credit assessment;

(o)	exposures in the form of units or shares in collective investment undertakings (‧CIUs‧);

(p)	equity exposures;

(q)	other items.