+152. Exposures should not be identified as forborne when concessions are made to borrowers who are …
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152. Exposures should not be identified as forborne when concessions are made to borrowers who are …
Exposures should not be identified as forborne when concessions are made to borrowers who are not in financial difficulties. Credit institutions should distinguish, based on a detailed financial assessment, between renegotiations or rollovers granted to borrowers not in financial difficulties and forbearance measures such as concessions granted to borrowers in financial difficulties, in accordance with Annex V to Commission Implementing Regulation (EU) No 680/2014.
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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