165. Credit institutions’ policies should ensure consistent treatment of individual clients and …

Credit institutions’ policies should ensure consistent treatment of individual clients and groups of connected clients as defined in Regulation (EU) No 575/2013, the EBA Guidelines on connected clients³⁶ and the EBA Guidelines on the definition of default. Credit institutions’ policies should also ensure a consistent assessment of the underlying legal relationships between legal entities across a group of connected clients. In view of possible contagion, credit institutions should, whenever feasible, apply a group perspective when assessing the status of a borrower’s exposure as non-performing, unless it is affected by isolated disputes that are unrelated to the solvency of the counterparty.

³⁶ Guidelines on connected clients under Article 4(1)(39) of Regulation (EU) No 575/2013 (EBA/GL/2017/15).

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/