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The EBA classifies non-performing exposures as the following "Exposures (loans, debt securities, off-balance-sheet items) other than held for trading that satisfy either or both of the following criteria:
(a) material exposures which are more than 90 days past-due;
(b) the debtor is assessed as unlikely to pay its credit obligations in full without realization of collateral, regardless of the existence of any past-due amount or the number of days past due.
Non-performing exposures include the defaulted and impaired exposures. The total NPE is given by the sum of non-performing loans, non-performing debt securities and nonperforming off-balance-sheet items. See also EBA Implementing Technical Standard (ITS) on Supervisory Reporting (Forbearance and non-performing exposures).
Data prior to 2018 from earlier publications by the source