61.

Directive 2006/48/EC of the European Parliament and of the Council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions (recast) (Text with EEA relevance) · European Union

Without prejudice to the provisions contained in points 62 to 65, the unsecured part of any item that is past due for more than 90 days and which is above a threshold defined by the competent authorities and which reflects a reasonable level of risk shall be assigned a risk weight of: 150 %, if value adjustments are less than 20 % of the unsecured part of the exposure gross of value adjustments; and 100 %, if value adjustments are no less than 20 % of the unsecured part of the exposure gross of value adjustments.

← 10. PAST DUE ITEMS · All articles · anx_VI__cpt_1__cpt_10__point_61__text_1 →

Source: EUR-Lex (Cellar) · retrieved 2026-10-09 · Text as adopted (Official Journal); later amendments are not incorporated in this text.