Guideline on materiality threshold for credit obligations past due for less significant institutions (LSIs)
Initiative
Official name
GUIDELINE (EU) 2020/978 OF THE EUROPEAN CENTRAL BANK of 25 June 2020 on the exercise of the discretion under Article 178(2)(d) of Regulation (EU) No 575/2013 of the European Parliament and of the Council by national competent authorities in relation to less significant institutions with regard to the threshold for assessing the materiality of credit obligations past due (ECB/2020/32)
Type
Guidelines
Level 3 / Other
Initiator
ECB
Submitted
20.01.2020
Doc. code
2020/978
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
CRR
(binding, Main version, EU)
Level 2
Materiality threshold for credit obligations past due
(binding, Supplement, EU)
Level 3 / Other
–
Source: ECB, 2020/978, 2020