22.For the purposes of calculating capital requirements, exposures to corporates include, but are not limited to, exposures (loans, bonds, receivables, etc.) to incorporated entities, associations, partnerships, proprietorships, trusts, funds and other entities with similar characteristics, except those which qualify for one of the other exposure classes. The corporate exposure class does not include exposures to individuals.

23.Claims on corporates may be risk- weighted based on the entity’s external credit rating assessment. The Central Bank may increase the standard risk weight for unrated claims where it judges that a higher risk weight is warranted by the overall default experience. As part of the supervisory review process, the Central Bank may also consider whether the credit quality of corporate claims held by banks warrants a risk weight higher than 100%.