Identifying the forborne exposures

The Final Draft ITS on Supervisory reporting on forbearance and non-performing exposures is not prescriptive on the methodologies and approaches institutions may apply to identify forborne exposures, and they remain free to implement those they deem the most appropriate to comply with the requirements in the definition. As per paragraph 176 (b) to be included in Annex V part 2 of Regulation (EU) No 680/2014 – ITS on Supervisory Reporting of institutionsthe Draft ITS on Supervisory reporting according to EBA Final Draft ITS on Supervisory reporting on forbearance and non-performing exposures, the probation period starts only when a forborne exposure becomes performing. Exposures that are classified as forborne but are no longer non-performing should therefore be reported in column 050 of template F 19.00. In template F 18.00, these exposures should be reported as performing in column 020 as well as in the appropriate column between 030 and 050.   *As of 1/8/2014 the content of this answer was modified to reflect the publication of the final ITS on supervisory reporting of institutions in the Official Journal of the European Union. As a result, the references to the ITS were updated and the disclaimer deleted. For reasons of transparency, revisions are highlighted in track changes.   DISCLAIMER: The present Q&A on Supervisory reporting is provisional. It will be reviewed after the respective Implementing Regulation is in force and published in the Official Journal, which may differ from the text of the relevant draft ITS to which it relates.