16. Institutions should consider non-performing exposures (net of provisions) as interest rate …

Institutions should consider non-performing exposures¹³ (net of provisions) as interest rate sensitive instruments reflecting expected cash flows and their timing.

¹³ Non-performing exposures as defined in Annex V of Regulation (EU) 680/2014.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/