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Technical notes: Accounting and NPL

Normativa NPL framework
Available in: english. Date of publication: 2Q19
   
Normativa Non-performing loans (NPLs) framework
Available in: english. Date of publication: 2Q18
   
Normativa Addendum to the ECB Guidance to banks on non-performing loans (NPLs)
Available in: english - spanish. Date of publication: 4Q17
   
Normativa Guidelines on credit institutions’ credit risk management practices and accounting for expected credit losses
Available in: english - spanish. Date of publication: 2Q17
   
Normativa Guidance to banks on non-performing loans (NPLs)
Available in: english - spanish. Date of publication: 2Q17
   
Normativa Consultative document on guidelines on prudential treatment of problem assets
Available in: english - spanish. Date of publication: 3Q16
   
Normativa Circular 4/2016 amending Circular 4/2004 and Circular 1/2013
Available in: spanish. Date of publication: 2Q16

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