Article 112

(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;

(h) retail exposures;

(i) exposures secured by mortgages on immovable property;

(j) exposures in default;

(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.