This document outlines the framework for classifying exposures within financial institutions, ensuring that methodologies remain consistent over time. Exposures must be appropriately assigned to defined categories such as central governments, institutions, corporates, retail, equity, and securitisation positions.

Specific criteria dictate the classification of exposures, emphasising the need for institutions to manage them uniformly and to recognise specialised lending distinctions. Regulatory authorities will develop technical standards to promote consistent categorisation and further refine exposure classes, fortifying the integrity of risk management practices across the sector.