retail SME
- 46(1) (in relation to the IRB approach) a small or medium sized entity, an exposure to which may be treated as a retail exposure under BIPRU 4.6.2 R (Definition of retail exposures).
- (2) (in relation to the standardised approach to credit risk) a small or medium sized entity, an exposure to which may be treated as a retail exposure under BIPRU 3.2.10 R (Definition of retail exposures).