Recital 9

(9)To assess the coverage by less significant supervised entities of non-performing exposures that are within the scope of this Guideline, it is necessary for NCAs to obtain detailed data in relation to coverage of such exposures. Such data is not currently included in the information that institutions are required to report under Commission Implementing Regulation (EU) 2021/451 ⁴ , and therefore NCAs should require less significant supervised entities to report it for each relevant reporting reference date,