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. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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