RegAlertRule · BOI · 18 Jun 2013
Circular No. 284 of 18 June 2013 - Instructions for compiling reports on historically recorded losses on defaulted positions
The Bank of Italy issued Circular No. 284 on 18 June 2013 to establish an archive of credit recovery activities conducted by supervised banking and financial intermediaries. The regulation mandates the calculation of historical loss rates on non-performing loans to ensure accurate risk assessment. This framework enables regulators to monitor the effectiveness of credit recovery operations across the financial sector.
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Instructions for compiling reports on historically recorded losses on defaulted positions
The Circular provides for the creation of an archive that collects data on the credit recovery activities carried out by supervised intermediaries (banking and financial) and allows for the calculation of historically recorded loss rates on non-performing positions (default).
Text of the circular
20 December 2016
Update No. 1 of 20 December 2016 – Full reprint
PDF 1 MB
20 December 2016
Update No. 1 – Act of issuance
PDF 26 KB
20 June 2013
Initial text
PDF 198 KB
(as of 18 June 2013)
In-depth section
Publication Date: 17 March 2017
Financing operations against assignment of the fifth of salary and pension. Clarifications on reporting criteria pdf 73 KB Communication of 17 March 2017
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read the Italian version
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