interest coverage ratio

Defined in Article 1, Commission Delegated Regulation (EU) 2020/1224

Definitions over time (1)

  1. 23/09/2020 – today applies on 10/11/2026 Article 1, Commission Delegated Regulation (EU) 2020/1224 Scope: Whole act

    For the purposes of this Regulation, the following definitions shall apply:

    ‘interest coverage ratio’ means the gross annual rental income, before operational expenses and taxes, accruing from a buy-to-let property or the net annual rental income accruing from a commercial real estate property or set of properties relative to the annual interest cost of the loan secured by the property or set of properties.

Used in (15 places in 3 provisions on 10/11/2026)

Commission Delegated Regulation (EU) 2020/1224 (15 in 3)

Article 1 · Annex I4 · Annex III10

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