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

Institutions should consider non-performing exposures¹² (net of provisions) as interest rate sensitive instruments reflecting expected cash flows and their timing.

¹² 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

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