Die NPL-Quote errechnet sich durch Division der Not leidenden Forderungen (NPE) durch die Gesamtbelastungen!
Hat also nix mit dem Eigenkapital zu tun.
NPE-Definition ist noch etwas komplizierter:
a)Kurzform
An NPE is an exposure that is 90 days past-due (dpd), unlikely to be repaid in full without collateral realisation (even if current or below 90 dpd), impaired or defaulted:
b) aus den GUIDELINES des "Basel Committee on Banking Supervision"
The following exposures are considered as non-performing:
(i) all exposures “defaulted” under the Basel framework (eg paragraphs 4526 and following of the Basel II rules text and their subsequent amendments); or (ii) all exposures impaired (in the meaning of exposures having experienced a downward adjustment to their valuation due to deterioration of their creditworthiness) in accordance with the applicable accounting framework;7 or (iii) all other exposures that are not defaulted or impaired but nevertheless are: (a) material exposures that are more than 90 days past due; or (b) where there is evidence that full repayment of principal and interest without realisation of collateral is unlikely, regardless of the number of days past due.
Ich schätze, auf Griechisch hört sich die Definition von NPE noch komplizierter an ;-)
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