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+Article 47a 6. |
Article 47a 6.Non-performing exposures subject to forbearance measures shall cease to be classified as non-performing for the purposes of point (m) of Article 36(1) where all the following conditions are met:
(a)
the exposures have ceased to be in a situation that would lead to their classification as non-performing under paragraph 3;
(b)
at least one year has passed since the date on which the forbearance measures were granted and the date on which the exposures were classified as non-performing, whichever is later;
(c)
there is no past-due amount following the forbearance measures and the institution, on the basis of the analysis of the obligor's financial situation, is satisfied about the likelihood of the full and timely repayment of the exposure. Full and timely repayment may be considered likely where the obligor has executed regular and timely payments of amounts equal to either of the following:
(a)
the amount that was past due before the forbearance measure was granted, where there were amounts past due;
(b)
the amount that has been written-off under the forbearance measures granted, where there were no amounts past due. 1. Übersicht
1.1 Referenzen1.2 Identifizierte Anforderungen1.3 Zugehörige Standards2. Identifizierte Anforderungen
3. Zugehörige Standards
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