| Debt forgiveness | Quarterly debt forgiveness Quarterly debt forgiveness ∕ specific assigned provisions Quarterly debt forgiveness ∕ total NPE stock Quarterly accounting write-offs (full and partial) Quarterly accounting write-offs (full and partial) ∕ individually assessed stock of loss allowances |
| Accounting write-offs | Quarterly accounting write-offs (full and partial) ∕ total NPE stock Value of NPEs currently in forbearance Value of recently agreed forbearance solutions by characteristics (e.g. payment holiday > 12 months) Value of loans currently in forbearance ∕ total NPE stock |
| Forbearance activity | Value of PEs currently in forbearance Quarterly non-performing FBEs ∕ total NPE stock Total non-performing FBEs ∕ total NPE stock Value of non-performing FBEs currently experiencing financial difficulties Cure rate Cash collection rate Re-default rate on non-performing FBEs |
| Re-default rate | Re-default rate on performing FBEs Quarterly debt to equity swaps, also as a percentage of total NPE stock |
| Debt/asset swap | Quarterly debt to asset swaps, also as a percentage of total NPE stock |