NPE

NPE stands for Non-Performing Exposure

An NPE is every exposure that it 90 days past‐due or unlikely to pay without collateral realisation, even if it is not recognised as defaulted or impaired.


 * According to paragraph 145 of Annex V of the EBA ITS on supervisory reporting, non-performing exposures are those that satisfy either or both of the following criteria:
 * 1. material exposures which are more than 90 days past-due;
 * 2. the debtor is assessed as unlikely to pay its credit obligations in full without realisation of collateral, regardless of the existence of any past-due amount or of the number of days past due.

AQT_3.1: Non‐performing loans and debt securities to total gross debt securities and loans and advances (NPE)

External

 * ECB, Public consultation on the draft ECB guidance to banks on non-performing loans, last retrieved on 13 September 2016.
 * EBA, Press room, EBA provides updates on NPLs in EU banking sector, published on 22 July 2016, last retrieved on 13 September 2016.