The following instruments must be assigned to the banking book:
unlisted equity securities;
securitisation exposures;
direct real estate holdings;
loans and loan commitments to small and medium-sized enterprises (SMEs) under Article 70 paragraphs 3 and 4 and retail exposures under Article 71;
units in managed collective assets, unless at least one of the conditions under Article 5 paragraph 3 letter c is met;
hedge funds;
derivative instruments and managed collective assets that have the instruments under letters a to f as the underlying asset, except if at least one of the conditions under Article 5 paragraph 3 letter c is met;
instruments held for the purpose of hedging the risk of the instruments under letters a to g;
other instruments that are not assigned to the trading book in accordance with Article 5.