17. Paragraph 54 is replaced by the following: ’54. All exposures classified as forborne …

Paragraph 54 is replaced by the following:

’54. All exposures classified as forborne non-performing in accordance with Article 47a and 47b of Regulation (EU) No 575/2013 should be classified as defaulted.’

1. Overview

1.1 References

• Article 47a Non-performing exposures
• Article 47b Forbearance measures

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

• EBA - Published by the European Banking Authority at https://www.eba.europa.eu/