132. For the purpose of paragraph 131, institutions should calculate the economic loss realised on …

For the purpose of paragraph 131, institutions should calculate the economic loss realised on an instrument (i.e. defaulted facility), as referred to in point (2) of Article 5 of Regulation (EU) No 575/2013 as a difference between:

• (a) the outstanding amount of the credit obligation at the moment of default, without prejudice to paragraph 140, including any amount of principal, interest or fee, increased by material direct and indirect costs associated with collecting on that instrument discounted to the moment of default; and
• (b) any recoveries realised after the moment of default discounted to the moment of default.

1. Forbhreathnú

1.1 Tagairtí

• Airteagal 5 Sainmhínithe is sonrach do cheaglais caipitil le haghaidh pricail chreidmheasa

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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