Commission Implementing Regulation (EU) No 680/2014Show full title

ANNEX II Table 12: rows 1 - 18

[F1 Original exposure pre-conversion factors
Does it fit for being assigned to the exposure class of point (m) of Article 112 CRR?	YES	Securitisation positions
NO
Does it fit for being assigned to the exposure class of point (k) of Article 112 CRR?	YES	Items associated with particular high risk (see also Article 128 CRR)
NO
Does it fit for being assigned to the exposure class of point (p) of Article 112 CRR?	YES	Equity exposures (see also Article 133 CRR)
NO
Does it fit for being assigned to the exposure class of point (j) of Article 112 CRR?	YES	Exposures in default
NO
Does it fit for being assigned to the exposure classes of points (l) and (o) of Article 112 CRR?	YES	Exposures in the form of units or shares in collective investment undertakings (CIU) Exposures in the form of covered bonds (see also Article 129 CRR) These two exposure classes are disjoint among themselves (see comments on the look-through approach in the answer above). Therefore the assignment to one of them is straightforward.
NO
Does it fit for being assigned to the exposure class of point (i) of Article 112 CRR?	YES	Exposures secured by mortgages on immovable property (see also Article 124 CRR)
NO
Does it fit for being assigned to the exposure class of point (q) of Article 112 CRR?	YES	Other items
NO
Does it fit for being assigned to the exposure class of point (n) of Article 112 CRR?	YES	Exposures to institutions and corporates with a short-term credit assessment
NO
The exposure classes below are disjoint among themselves. Therefore the assignment to one of them is straightforward. Exposures to central governments or central banks Exposures to regional governments or local authorities Exposures to public sector entities Exposures to multilateral development banks Exposures to international organisations Exposures to institutions Exposures to corporates Retail exposures]

Textual Amendments

F1 Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).