11.9.4 Concluding remarks

This section has shown that impaired asset measures are consistently taken into account by the Commission in its assessment of the bank’s return to long- term viability. It should be kept in mind, however, that dealing with impaired assets only means that an existing problem is addressed. The creation of impaired assets in the future should also be prevented. In that regard, it is noteworthy that in addition to indicating how existing NPL’s will be managed, several restructuring plans focus on preventing the origination of NPL’s. This concerns (credit) risk management1, which was discussed in section 11.5.