‹ — Treatment of Unsecured Claims and Non-recognised Collateral CA-5.3.19 › CA-5.3.18 Under the foundation approach, senior claims on corporates, sovereigns and banks not secured by recognised collateral will be assigned a 45% LGD. Apr 08 ‹ — Treatment of Unsecured Claims and Non-recognised Collateral CA-5.3.19 ›