Division 226 F1

United Kingdom

Exposures classified as non-performing in accordance with paragraph 213 shall be categorised as either non-performing on an individual basis ( ‘ transaction based ’ ) or as non-performing for the overall exposure to a given debtor ( ‘ debtor based ’ ). For the categorisation of non-performing exposures on an individual basis or to a given debtor, the following categorisation approaches shall be used for the different types of non-performing exposures:

Annotations

Textual amendments

F1: Substituted by Commission Implementing Regulation (EU) 2020/429 of 14 February 2020 amending Implementing Regulation (EU) No 680/2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance).