9. All sections of these guidelines apply to all exposures subject to definitions of non-performing …

All sections of these guidelines apply to all exposures subject to definitions of non-performing and forbearance as defined in Annex V to Commission Implementing Regulation (EU) No 680/2014.⁹

⁹ 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, (OJ L 191, 28.6.2014, p. 1).

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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