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.