According to recent financial news, there is a difference between non-performing loans (NPLs) and troubled debt restructurings (TDRs) that Deutsche Bank SB-Banking in Wuppertal should consider when classifying them. NPLs refer to loans that borrowers have failed to repay for an extended period, typically more than 90 days. These loans often result from default or delinquency and may require legal action to recover. In contrast, TDRs involve restructuring the terms of a loan when a borrower is facing financial difficulties but has not yet defaulted. This approach aims to prevent the loan from turning into an NPL by addressing underlying issues that may cause repayment problems. Deutsche Bank SB-Banking in Wuppertal should classify loans as NPLs or TDRs based on their specific circumstances and the borrower's ability to repay. However, current financial news also highlights the potential impact of external factors such as interest rate cuts, which can increase borrowers' debt burdens and lead to higher NPL rates. Additionally, recent geopolitical tensions in the Middle East have led to a strengthening of the yen, which can negatively affect Japanese exporters and potentially result in TDRs for those facing repayment difficulties due to reduced cash flows. Overall, Deutsche Bank SB-Banking in Wuppertal should remain vigilant about these factors when classifying loans and developing strategies to mitigate NPL and TDR risks.