151. The assessment of any financial difficulties on the part of a borrower should be based on the …

The assessment of any financial difficulties on the part of a borrower should be based on the situation of the borrower only, disregarding collateral or any guarantees provided by third parties. When assessing the financial difficulties of the borrower, credit institutions, in accordance with Annex V to Commission Implementing Regulation (EU) No 680/2014, should consider at least the following rebuttable circumstances:

• a) borrower/facility more than 30 days past due during the three months prior to its modification or refinancing;
• b) increase in probability of default (PD) of credit institution’s internal rating class during the three months prior to its modification or refinancing;
• c) presence on a watch list during the three months prior to its modification or refinancing.

1. Forbhreathnú

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

3. Caighdeáin ghaolmhara

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