Division 293 F1
United Kingdom
‘ Impairment or (-) reversal of impairment on non-performing exposures ’ shall include impairment losses as defined in paragraphs 51 to 53 of this Part for exposures which are non-performing in accordance with paragraphs 213 to 239 of this Part. ‘ Provisions or (-) reversal of provisions on non-performing exposures ’ shall include provisions as defined in paragraph 50 of this Part for off-balance sheet exposures which are non-performing as referred in paragraphs 213 to 239 of this Part.