(b)
CRR3
where the exposure is secured by commercial immovable property, it shall be treated as follows: a non-IPRE exposure shall be treated in accordance with Article 126(1); an IPRE exposure shall be treated in accordance with Article 126(2).
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Source: EUR-Lex CELLAR · retrieved 2026-09-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.