Obligor Basel III Segment

[ESMA 33-128-563 Securitisation Q&A, Q&A 5.3.17] (a) This field should be completed according to the classifications set out in the Basel III arrangement (available here: https://www.bis.org/bcbs/publ/d424.pdf ). For further background and assistance, see in particular paragraphs 43 and 54-58 therein. (b) This field should be completed by all reporting entities, regardless of whether they are supervised under the scope of the Basel Committee on Banking Supervision accords or relevant implementing legislation (e.g. Regulation (EU) No 575/2013). For underlying exposures where revenue/turnover/income figures are only available at the time of origination of the underlying exposure (i.e. are not regularly updated), it is acceptable to use these figures as the relevant input to calculate the classification set out in the paragraphs mentioned in point (a) above.