NPE

Definition:

Non-performing Exposures = notleidende Risikopositionen

Risikopositionen (beispielsweise Kredite, Schuldtitel, außerbilanzielle Posten), die nicht zu Handelszwecken gehalten werden und mindestens eines der beiden folgenden Kriterien erfüllen:

  • wesentliche Risikopositionen, die mehr als 90 Tage überfällig sind;
  • ungeachtet etwaiger überfälliger Beträge und der Anzahl der Verzugstage wird es als unwahrscheinlich angesehen, dass der Schuldner seine Verbindlichkeiten in voller Höhe begleichen wird, ohne Sicherheiten zu verwerten.

Notleidende Risikopositionen schließen die ausgefallenen und die wertgeminderten Risikopositionen ein. Der Gesamtbetrag notleidender Risikopositionen ergibt sich aus der Summe notleidender Kredite, notleidender Schuldtitel und notleidender außerbilanzieller Posten.


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