Non-performing exposure
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Contact and information


Vida Bukatarević
phone: +386 (1) 4719589
e-mail: [email protected]


Non-performing exposures (NPE) are calculated according to the European Banking Authority (EBA) definition as published in Commission Implementing Regulation (EU) No 2015/227 (Official Journal of the EU, No 48/2015 of 20 February 2015).
The EBA?s definition of non-performing exposures is broader as, in addition to material exposures more than 90 days past due, the numerator of the indicator of the proportion of non-performing exposures includes exposures that meet the ?unlikely to pay? criterion. The majority of the latter are forborne exposures, i.e. exposures for which a change in the repayment schedule (as the result of the inability to repay debt under the conditions prior to that change) does not result in arrears of more than 90 days, and for which that change has resulted in or is likely to result in the material forgiveness of a debtor?s debt. For additional explanations look at:
In 2020 banks are changing over to a new way of disclosing interest on credit-impaired financial assets in accordance with the interpretation of the IFRS Interpre-tations Committee (IFRIC) of March 2019, and the application of that interpretation to a specific case of 22 July 2019, which can be found online at https:// ifrs-9-webinar-curing-of-a-credit-impaired-financial-asset/. As a result of the changeover the gross exposure increased by EUR 66.7 million as at 31 December 2020, the accumulated impairment allowances by EUR 58.8 million and adjustments to fair value due to credit risk by EUR 7.9 million.