non-performing exposure within the scope of this Guideline

Definitions over time (1)

12/12/2025 – today applies on 11/11/2026 Article 2, Guideline (EU) 2025/2595 of the ECB Scope: Whole act

For the purposes of this Guideline, the definitions contained in Article 4 of Regulation (EU) No 575/2013, Article 2 of Regulation (EU) 2017/2402 of the European Parliament and of the Council (^{5}), Article 2 of Regulation (EU) No 1024/2013 and Article 2 of Regulation (EU) No 468/2014 (ECB/2014/17) apply. The following definitions also apply:

‘non-performing exposure within the scope of this Guideline’ means an exposure that meets the conditions for derogation from Article 36(1), point (m), of Regulation (EU) No 575/2013 as provided for in Article 469a of that Regulation;