EBU Single Rulebook Q&A 11 March 2020 2020_5170 Application of the NPL ratio

Should the calculation of the NPL ratio, as set out in Article 11, paragraph 2 (g)(ii) of the Regulation (EU) 2021/451 only be applicable for the purposes of additional disclosure requirements under Guidelines on disclosure of non-performing and forborne exposures (EBA/GL/2018/10) and additional reporting requirements of NPLs under FINREP, and not for the management of NPLs according to the EBA