Skip to main content

Extranet
Log in

About us
Back

About us

The EBA is an independent EU Authority. We play a key role in safeguarding the integrity and robustness of the EU banking sector to support financial stability in the EU.

Learn more
Activities
Back

Activities

To contribute to the stability and effectiveness of the European financial system, the EBA develops harmonised rules for financial institutions, promotes convergence of supervisory practices, monitors, and advises on the impact of financial innovation and the transition to sustainable finance.

Start here
Risk and data analysis
Back

Risk and data analysis

To ensure the orderly functioning and stability of the financial system in the European Union, we monitor and analyse risks and vulnerabilities relevant for the regulation of banks and investment firms. We also facilitate information sharing among authorities and institutions through supervisory reporting and data disclosure.

Learn more
Publications and media
Back

Publications and media

Communicating to all our audiences in the most effective way and using the most appropriate channels is crucial for us. Through our publications, announcements, and participation in external events, we are committed to reaching out to all our stakeholders to report about our policies, activities, and initiatives.

Learn more

Breadcrumb

Home
Interactive Single Rulebook
Capital Requirements Regulation (CRR)
PART THREE
TITLE II
CHAPTER 3
Section 6
Sub-Section 2
Article 178

Article 178

Description

Default of an obligor or credit facility

Links

Guidelines
Question & Answers
Draft Regulatory Technical Standards

Source

Guidelines

Paragraph

7

Links

Guidelines on the application of the definition of default

Question & Answers

Paragraph

All

Links

2013_239 Off-balance sheet items and definition of default
2014_1297 Material exposure in connection with term "days past-due" in the definition of non-performing exposure
2019_4505 Technical past due situation - Factoring

1

2013_58 Definition of default in terms of days
2016_2968 Implementation of default definition - retail portfolio
2018_4431 Treatment of joint credit obligations
2019_4504 Calculation of past due days on material credit obligations
2020_5380 Obligor level
2021_5754 Treatment of cured defaulted exposures
2020_5592 Use of UTP triggers when default definition is on facility level

1

2023_6925 Definition of default for open-end investment funds

3

2021_6045 Calculation of NPV loss in case of (internal) refinancing

Draft Regulatory Technical Standards

Paragraph

7

Links

Regulatory Technical Standards on materiality threshold of credit obligation past due

Footer

EUROPEAN BANKING AUTHORITY

Our mission is to contribute to the stability and effectiveness of the European financial system through simple, consistent, transparent, fair regulation and supervision that benefits all EU citizens.

An agency of the EU

EU Agencies Network

Sustainable EBA

Contact us

Contacts
Ask a general question
Send a press query
Ask a regulatory question
File a complaint
Whistleblower reports

Stay up to date with our work

Subscribe to our email alerts
News & press RSS feed

Follow us on Social media

X
LinkedIn
YouTube

Find out about us

The EBA at a glance
Vacancies
Privacy policy
Legal notice
Cookies policy
Frauds and scams

Explore related sites

EIOPA
ESMA
ESRB
CEBS archive