NPE English (en) français (fr)

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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.[1]

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.[2]

AQT_3.1: Non‐performing loans and debt securities to total gross debt securities and loans and advances (NPE)[3]

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  1. EBA, EBA report on the dynamics and drivers of non‐performing exposures in the EU banking sector, p.12. published on 22 July 2016, last retrieved on 13 September 2016.
  2. ECB, Draft ECB guidance to banks on non-performing loans, p.48, published on 12 September 2016.
  3. EBA, The EBA methodological guide. Risk indicators and detailed risk analysis tools, p.15, published on 23 February 2016, last retrieved on 13 September 2016.
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