Book traversal links for II. Clarification and Guiding Principles ‹ I. Introduction Up A. Claims on Sovereigns › II. Clarification and Guiding PrinciplesC 52/2017 STA Effective from 1/4/2021 A. Claims on Sovereigns B. Claims on Public Sector Entities (PSEs) C. Claims on Multilateral Development Banks (MDBs) D. Claims on Banks E. Claims on Securities Firms F. Claims on Corporates G. Claims Included in the Regulatory Retail Portfolios H. Claims Secured by Residential Property I. Claims Secured by Commercial Real Estate J. Past Due Loans K. Higher-Risk Categories L. Other Assets M. Off-Balance Sheet Items: Credit Conversion Factors N. Credit Risk Mitigation (CRM) Book traversal links for II. Clarification and Guiding Principles ‹ I. Introduction Up A. Claims on Sovereigns › 2492