{
  "url": "https://openlegislation.uk/eu-regulation-2018-171/article-5",
  "json_url": "https://openlegislation.uk/eu-regulation-2018-171/article-5.json",
  "legislation": "eur/2018/171",
  "legislation_title": "Commission Delegated Regulation (EU) 2018/171 of 19 October 2017 on supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards for the materiality threshold for credit obligations past due (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2018-171",
  "path": "article/5",
  "kind": "article",
  "number": "5",
  "heading": "Updating of the materiality thresholds",
  "text": "Where the absolute component of the materiality threshold is set in a currency other than the euro and where, due to volatility of currency exchange rates, the equivalent of that component is higher than 100 EUR for retail exposures or 500 EUR for exposures other than retail exposures, the threshold shall remain unchanged, unless the competent authority substantiates to EBA that the materiality threshold no longer reflects a level of risk that the competent authority considers to be reasonable.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2018/171/article/5",
    "retrieved_at": "2026-11-01T14:44:17.292837+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}