Can Eiopa please clarify, the term “overdue” under counterparty risk, type 2. And also if “overdue”, should be considered under the 15% charge. Assumption 1, Only debtors which have passed their contractual agreement should be included under type 2, if by less than 3 months with a charge of 15% and if more, then with a charge of 90%. e.g. If there is an agreed payment term of 6 months with a debtor, no charge is given under type 2 within months 1 to 6 as it’s not “overdue”, 15% if not received between months 7 to 9 and 90% after that. Assumption 2 All debtors regardless of their contractual agreement must be included under a 15% charge and only when they have not been received for 3 months after their contractual agreement they should get a 90% charge. e.g. If there is an agreed payment term of 6 months with a debtor, it should wholly be charged as 15% and only after 9 months when overdue by more than 3 months it should then be given a 90% charge. Assumption 3 Debtor from the point of transaction are reported under 15% up to 3 months and 90% after 3 months regardless of their contractual agreement. e.g. . If there is an agreed payment term of 6 months with a debtor, up to 3 months it’s 15% charge and after at 90%. Also should intra group balances be included under Type 2 debtors when doing a solo report.