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Credit institutions should recognise exposures as being past due in accordance with section 4 of the EBA Guidelines on the application of the definition of default34 and Commission Delegated Regulation (EU) 2018/171 on the materiality threshold for credit obligations past due.35
34 Guidelines on the application of the definition of default under Article 178 of Regulation (EU) No 575/2013 (EBA/GL/2016/07). 35 Commission Delegated Regulation (EU) 2018/171 of 19 October 2017 on supplementing Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to regulatory technical standards for the materiality threshold for credit obligations past due (OJ L 32, 6.2.2018, p. 1).
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