(a)

paragraph 2 is replaced by the following: ‘2. Each exposure shall be assigned to one of the following exposure classes: ; exposures to central governments and central banks; exposures to regional governments, local authorities and public sector entities, to be assigned to the following exposure classes: exposures to regional governments and local authorities; exposures to public sector entities; exposures to institutions; exposures to corporates, to be assigned to the following exposure classes: general corporates; specialised lending exposures; corporate purchased receivables; retail exposures, to be assigned to the following exposure classes: qualifying revolving retail exposures (“QRREs”); retail exposures secured by residential property; retail purchased receivables; other retail exposures; equity exposures; exposures in the form of units or shares in a CIU; items representing securitisation positions; other non credit-obligation assets.’

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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.