73. For the purpose of calculating the one-year default rate referred to in point (78) of Article …

For the purpose of calculating the one-year default rate referred to in point (78) of Article 4(1) of Regulation (EU) No 575/2013, institutions should ensure both of the following:

• (a) that the denominator consists of the number of non-defaulted obligors with any credit obligation observed at the beginning of the one-year observation period; in this context a credit obligation refers to both of the following:
• (i) any on balance sheet item, including any amount of principal, interest and fees;
• (ii) any off-balance sheet items, including guarantees issued by the institution as a guarantor.
• (b) that the numerator includes all those obligors considered in the denominator that had at least one default event during the one-year observation period.

1. Forbhreathnú

1.1 Tagairtí

• Airteagal 4 1.

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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