163. In accordance with paragraph 260 of Annex V to Commission Implementing Regulation (EU) No …

In accordance with paragraph 260 of Annex V to Commission Implementing Regulation (EU) No 680/2014, new forbearance measures granted to performing FBEs that have been reclassified out of the non-performing category will entail the reclassification of these transactions to the non-performing category. The same should apply when these exposures become more than 30 days past due.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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