interest coverage ratio
Defined in Article 1, Commission Delegated Regulation (EU) 2020/1224
Definitions over time (1)
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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.