+7. NPE recognition
---+145. Credit institutions should use the definition of NPE in Annex V to Commission Implementing …
---+146. This section sets out the key elements of governance and operations in relation to NPE …
---+7.1 Past due criterion
------+147. Credit institutions should recognise exposures as being past due in accordance with section 4 …
---+7.2 Indications of unlikeliness to pay
------+148. Credit institutions should recognise exposures as unlikely to pay and identify indications of …
------+149. Credit institutions should monitor the repayment capacity of borrowers. In the case of …
---+7.3 Forbearance and performing status
------+7.3.1 Forbearance
---------+150. For the purpose of implementing forbearance measures, credit institutions should be able to …
---------+151. The assessment of any financial difficulties on the part of a borrower should be based on the …
---------+152. Exposures should not be identified as forborne when concessions are made to borrowers who are …
---------+153. Granting new conditions such as a new interest rate more favourable than the rate borrowers …
---------+154. Borrowers may request modifications in the contractual conditions of their loans without …
------+7.3.2 Classification of FBEs as non-performing
---------+155. When granting forbearance measures to performing exposures, credit institutions should assess …
---------+156. When assessing if FBEs should be classified as non-performing, credit institutions should …
------+7.3.3 Cure/exit from non-performing status
---------+157. Credit institutions should reclassify NPEs, including FBEs, as performing in accordance with …
---------+158. Credit institutions’ policies for the reclassification of non-performing FBEs should specify …
---------+159. In addition, where a borrower has other exposures to a credit institution that are not the …
---------+160. The existence of contract terms that extend the repayment period, such as grace periods for …
------+7.3.4 Identification of exposures as performing FBEs
---------+161. Once FBEs are classified as performing, either because they have met the conditions for being …
---------+162. Credit institutions’ policies for identifying performing FBEs should specify practices for …
---------+163. In accordance with paragraph 260 of Annex V to Commission Implementing Regulation (EU) No …
---+7.4 Consistent application of definition of non-performing
------+164. Credit institutions should adopt adequate mechanisms and procedures, in accordance with …
------+165. Credit institutions’ policies should ensure consistent treatment of individual clients and …
------+166. In accordance with the EBA Guidelines on the definition of default, credit institutions should …
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7. NPE recognition
7. NPE recognition
1. Overview
1.1 References
1.2 Identified Requirements
1.3 Related Standards
2. Identified Requirements
Requirements
| Source |
Requirement |
3. Related Standards
Standards
| Source |
Requirement |
- EBA - Published by the European Banking Authority at https://www.eba.europa.eu/
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