Journal of
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Archive » November 2014 » Debt restructuring and non performing loans

Debt restructuring and non performing loans

Alessandro Pellegatta
November 2014 - n. 11
Jel codes: G21, G28, G33

Despite the reforms, the Italian insolvency framework is not completed and it still presents several discrepancies. Also at European level a new approach to business failure and insolvency has been adopted: the recent Ec Recommendation aims to harmonize national regulations. Moreover, the Asset quality review, the new European supervision and the Eba guidance are converging towards a rewriting and harmonization of the different definitions of non-performing loans

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