+2. Subject matter, scope and definitions
---+Subject matter
------+5. These guidelines specify sound risk management practices for credit institutions for managing …
------+6. These guidelines also provide competent authorities with guidance on assessing credit …
---+Scope of application
------+7. These guidelines apply in relation to Article 74 of Directive 2013/36/EU, which requires …
------+8. Competent authorities should ensure that credit institutions comply with these guidelines on an …
------+9. All sections of these guidelines apply to all exposures subject to definitions of non-performing …
------+10. For the purposes of the abovementioned definitions of non-performing and forborne exposures in …
------+11. Credit institutions with a gross NPL ratio equal to or greater than 5% on consolidated …
------+12. Where credit institutions have a gross NPL ratio below the 5% level but have a high share or …
------+13. Furthermore, competent authorities may identify credit institutions other than those covered in …
------+14. All credit institutions should apply sections 6 to 9.
------+15. Credit institutions should comply with these guidelines in a manner that is appropriate to …
------+16. Proportionality in terms of the supervisory assessment of the NPE strategy of a SREP Category 3 …
---+Addressees
------+17. These guidelines are addressed to competent authorities as defined in point (i) of Article 4(2) …
---+Definitions
------+18. Unless otherwise specified, terms used and defined in Directive 2013/36/EU, Regulation (EU) No …
------+19. In addition and in particular, for the purposes of these guidelines, the following definitions …

2. Subject matter, scope and definitions

2. Subject matter, scope and definitions

1. Overview

,
Subject matter

Subject matter
Scope of application

Scope of application
Addressees

Addressees
Definitions

Definitions

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

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