The criteria for recording overdue debts arising from credit contracts are as follows:

• for instalment sales, instalment loans, financial leasing and mortgage loans under that form:
  • when three instalments have not been paid either in full or in part, or
  • when a due instalment has not been paid either in full or in part for three months, or
  • when the instalments not yet due have become payable immediately.
• for credit lines and mortgage loans under that form:
  • if a capital sum and/or total expenses become due in accordance with the credit agreement conditions and are not repaid in full within three months or
  • if the capital has become repayable in full and the amount owing has not been repaid in full, or
  • if the total amount repayable was not repaid within one month of the deadline for restoring a zero balance.