Article 47a Description Non-performing exposures Links Guidelines Question & Answers Source EUR-Lex Guidelines Paragraph 6 Links Guidelines on management of non-performing and forborne exposures Guidelines on the application of the definition of default Question & Answers Paragraph 6 Links 2019_4867 Unlikeliness to pay (UTP) - exit from NP status 2020_5528 Soglia di materialità - Calendar Provisioning - Matheriality threshold - Calendar provisioning