134. Where, relating to a default event, any part of exposure has been forgiven or written off …

Where, relating to a default event, any part of exposure has been forgiven or written off before or at the date of default and the amount forgiven or written off is not included in the outstanding amount of the credit obligation at the moment of default the amount of the exposure that was forgiven or written off should be added to the outstanding amount of the credit obligation at the moment of default for both the calculation of economic loss as specified in paragraph 132 in the numerator, and the calculation of the outstanding amount of credit obligation in the denominator of the realised LGD.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA -

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