
Article 1 
The following regional governments and local authorities shall be considered as entities, exposures to whom are to be treated as exposures to the central government of the jurisdiction in which they are established, as referred to in point (a) of Article 109a(2) of Directive 2009/138/EC:

((1)) in Austria: any ‘Land’ or ‘Gemeinde’;
((2)) in Belgium: any ‘communauté’ or ‘gemeenschap’, ‘région’ or ‘gewest’, ‘province’ or ‘provincie’, or ‘commune’ or ‘gemeente’;
((3)) in Denmark: any ‘region’ or ‘kommune’;
((4)) in Finland: any ‘kaupunki’ or ‘stad’, ‘kunta’ or ‘kommun’, or the ‘Ahvenanmaan maakunta’ or the ‘Landskapet Åland’;
((5)) in France: any ‘région’, ‘département’ or ‘commune’;
((6)) in Germany: any ‘Land’, ‘Gemeindeverband’ or ‘Gemeinde’;
((7)) in Liechtenstein: any ‘Gemeinde’;
((8)) in Lithuania: any ‘savivaldybė’;
((9)) in Luxembourg: any ‘commune’;
((10)) in the Netherlands: any ‘provincie’, ‘waterschap’ or ‘gemeente’;
((11)) in Poland: any ‘województwo’, ‘związek powiatów’, ‘powiat’, ‘związek międzygminny’, ‘gmina’, or the ‘miasto stołeczne Warszawa’;
((12)) in Portugal: the ‘Região Autónoma dos Açores’ or the ‘Região Autónoma da Madeira’;
((13)) in Spain: any ‘comunidad autónoma’ or ‘corporación local’;
((14)) in Sweden: any ‘region’, ‘landsting’ or ‘kommun’;
((15)) in the United Kingdom: the Scottish Parliament, the National Assembly for Wales or the Northern Ireland Assembly.
Article 2 
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 11 November 2015.
For the Commission
The President
Jean-Claude JUNCKER