23. Paragraph 107 is replaced by the following: ‘107. Institutions should verify on a regular basis …

Paragraph 107 is replaced by the following:

‘107. Institutions should verify on a regular basis that all forborne non-performing exposures are classified as default. Institutions should also analyse on a regular basis the forborne performing exposures in order to determine whether any of them fulfils the indication of unlikeliness to pay as specified in Article 178(3)(d) Regulation (EU) No 575/2013 and in paragraphs 51 to 55. FINAL REPORT ON AMENDING GL DOD

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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