Hong Kong Regulations

BANKING (CAPITAL) RULES - SECT 54

Classification of exposures

An authorized institution shall classify each of its exposures, according to
the obligor or the nature of the exposure, into one only of the following
classes—

   (a)  sovereign exposures;

   (b)  public sector entity exposures;

   (c)  multilateral development bank exposures;

   (d)  bank exposures;

   (e)  securities firm exposures;

   (f)  corporate exposures;

   (g)  collective investment scheme exposures;

   (h)  cash items;

   (i)  regulatory retail exposures;

   (j)  residential mortgage loans;

   (k)  other exposures which are not past due exposures; or

   (l)  past due exposures.