roll_out_class

├── corporate
├── corporate_pur_rec
├── corporate_spec_lend
├── institutions
├── retail_immovable_prop
├── retail_other
├── retail_pur_rec
├── retail_qrre

The roll-out classes applicable for the IRB Approach, as defined in Article 147B of the Credit Risk: Internal Ratings Based Approach (CRR) Part. Exposures shall be assigned to the roll-out class assigned to those exposures before taking into account any Credit Risk Mitigation (CRM) substitution effects.

corporate

Exposures to financial corporates and large corporates and to other general corporates as set out in points (c)(ii) and (c)(iii) of Article 147(2).

corporate_pur_rec

Exposures to purchased receivables within the corporate exposure class as set out in point (c) of Article 147(2).

corporate_spec_lend

Specialised lending exposures as set out in point (c)(i) of Article 147(2).

institutions

Exposures to institutions as set out in point (b) of Article 147(2).

retail_immovable_prop

Retail exposures secured by residential property as set out in point (d)(ii) of Article 147(2).

retail_other

Exposures to other retail as set out in point (d)(iii) of Article 147(2).

retail_pur_rec

Exposures to purchased receivables within the retail exposures exposure class as set out in point (d) of Article 147(2).

retail_qrre

Qualifying revolving retail exposures as set out in point (d)(i) of Article 147(2).

For more reference: https://www.bankofengland.co.uk/-/media/boe/files/prudential-regulation/policy-statement/2026/january/ps126app1.pdf

https://www.bankofengland.co.uk/-/media/boe/files/prudential-regulation/regulatory-reporting/banking/annex-ii-reporting-instructions.pdf