Version in force , Modified +55 −58§
Amended by Regulation (EU) 2024/1623 32024R1623 on EUR-Lex (external, EUR-Lex) · Regulation (EU) 2024/2987 32024R2987 on EUR-Lex (external, EUR-Lex) · Regulation (EU) 2024/2795 32024R2795 on EUR-Lex (external, EUR-Lex)
Explanation, written by a model and checked against the cited text
Point (i) now describes the exposure class as exposures secured by mortgages on immovable property and ADC exposures, adding the reference to ADC exposures that was not present before.
Point (k) no longer refers to exposures associated with particularly high risk and instead names the class subordinated debt exposures.
Cited: Art. 112, v2 (external, EUR-Lex)
v1 is the previous version, v2 this one.
Text from EUR-Lex, before and after
Previous version, in force 9 July 2024 02013R0575-20240709 → this version, in force 1 January 2025 02013R0575-20250101
Article 112
Exposure classes
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; property and ADC exposures;
(j) exposures in default;
(k) exposures associated with particularly high risk; subordinated debt exposures;
(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.