18. Paragraph 55 is replaced by the following: ’55. Where any of the modifications of the schedule …

Paragraph 55 is replaced by the following:

’55. Where any of the modifications of the schedule of credit obligations referred to in point (e) of Article 178(2) of Regulation (EU) No 575/2013 is the result of financial difficulties of an obligor, institutions should also assess whether a forbearance measure has been consented and whether an indication of unlikeliness to pay has occurred.’

1. Overview

1.1 References

• Article 178 2.

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA -

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