IRB Asset Classes

IRB Asset Classes

The list of distinct Advanced Internal Ratings Based assets classes recognized in the Basel II/Basel III and CRD IV Regulation frameworks.

• Central Banks and Central Governments (Sovereigns)
• Institutions
• Corporates
  • Corporates – Specialised lending
    • Corporates – Specialised lending – Secured by real estate property
    • Corporates – Specialised lending – Not secured by real estate property
  • Corporates – SME
    • Corporates – SME – Secured by real estate property
    • Corporates – SME – Not secured by real estate property
  • Corporates – Others
    • Corporates – Others – Secured by real estate property
    • Corporates – Others – Not secured by real estate property
• Retail
  • Retail – Secured by real estate property
    • Retail – Secured by real estate property – SME
    • Retail – Secured by real estate property – Non-SME
  • Retail – Qualifying revolving
  • Retail – Other retail
    • Retail – Other retail – SME
    • Retail – Other retail – Non-SME
• Equity
• Securitisation
• Other non-credit obligation assets

Mapping to NII Asset Types

Credit risk asset class	NII – Asset type
Central banks and central governments	Assets – Loans and receivables – Central banks and general governments
Institutions	Assets – Loans and receivables – Credit institutions and other financial corporations
Corporates – Specialised lending – Secured by real estate property	Assets – Loans and receivables – Non-financial corporations – Other
Corporates – Specialised lending – Not secured by real estate property	Assets – Loans and receivables – Non-financial corporations – Other
Corporates – SME - Secured by real estate property	Assets – Loans and receivables – Non-financial corporations – SMEs
Corporates – SME – Not secured by real estate property	Assets – Loans and receivables – Non-financial corporations – SMEs
Corporates – Others – Secured by real estate property	Assets – Loans and receivables – Non-financial corporations – Other
Corporates – Others – Not secured by real estate property	Assets – Loans and receivables – Non-financial corporations – Other
Retail – Secured by real estate property – SME	Assets – Loans and receivables – Non-financial corporations – Other
Retail – Secured by real estate property – Non-SME	Assets – Loans and receivables – Households – Residential mortgage loans
Retail – Qualifying revolving	Assets – Loans and receivables – Households – Other
Retail – Other retail – SME	Assets – Loans and receivables – Non-financial corporations – Other
Retail – Secured by real estate property – SME	Assets – Loans and receivables – Non-financial corporations – Other
Retail – Other Retail – Non-SME	Assets – Loans and receivables – Households – Other
Equity	Assets – Other Assets
Other non-credit obligation assets	Assets – Other Assets
Securitisation	Assets – Debt Securities - Credit institutions and other financial corporations

Further subclassification

In the context of regulatory stress testing, the class Retail – Secured by real estate property – Non-SME is further optionally subdivided

• Residential guaranteed loans (Prêts cautionnés) insured by an eligible residential property loan guarantor
• Other than Residential guaranteed loans (Prêts cautionnés) insured by an eligible residential property loan guarantor
• Owner occupier
• Buy to let
• Other secured by real estate property