# Commission Implementing Regulation (EU) No 680/2014 of 16 April 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), Division 363

Extent: E+W+S+N.I.

The ‘ weighted average time since past due date (in years) ’ shall be calculated as the weighted average of the number of days past due of exposures classified as non-performing in accordance with paragraphs 213 to 239 or 260 of this Part at the reference date. Non-performing exposures that are not past due shall be considered as being zero days past due in this calculation. Exposures shall be weighted by the gross carrying amount measured at the reference date. The weighted average time since past due date shall be expressed in years (with decimals).

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/35/division/363 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-35/division-363
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.