Label: |
Interest income forgone - Non-accrual items - without provisions - No performance |
Concept Guidance: |
This is the amount of any income forgone during the relevant period from all exposures of the reporting party that give rise to counterparty credit risk, determined in accordance with the relevant prudential standards, where the estimates of future interest income are zero; no specific provision for impairment has been raised in respect of it; and the reporting party is receiving no, or only sporadic, payments.Income forgone is the difference between what the reporting party would have received had the exposure performed as expected and that income actually received.
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