137. For the purpose of Article 181(1)(i) of Regulation (EU) No 575/2013, institutions should take …

For the purpose of Article 181(1)(i) of Regulation (EU) No 575/2013, institutions should take into account in the calculation of realised LGD any fees for delays in payments that have been capitalised in the institution’s income statement before the moment of default by including them in the outstanding amount of the credit obligation at the moment of default in the numerator and denominator of the realised LGD. Where the fees were extended to the obligor in order to recover direct costs already incurred by the institution and these costs are already included in the calculation of the economic loss, institutions should not add these amounts to the economic loss or outstanding amount again. Any fees capitalised after the moment of default should not increase the amount of economic loss or amount outstanding at the moment of default. However, all recoveries, including those related to fees capitalised after default, should be included in the calculation of economic loss.

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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