Classification of forborne exposure to non-performing

Paragraph 179 shall only apply to performing forborne exposures under probation period that have been reclassified out of the non-performing category. These exposures are reported in column 050: "of which: performing forborne exposures under probation" of F 19.00 template that includes:  forborne exposures that were non-performing prior to the extension of forbearance and which have met the conditions to exit the non-performing category; forborne exposures that become non-performing as soon as forbearance measures are extended and which have met the conditions to exit the non-performing category (for the application of the exit criteria, see Q 2014_735 forborne exposures that have become non-performing subsequently to the extension of forbearance measures and which have met the conditions to exit the non-performing category (for the application of the exit criteria, see Q 2014_735); In the example given: Paragraph 179 shall apply for exposure B: if additional forbearance measures are extended or the exposure becomes past-due more than 30 days, it shall be automatically reclassified into the "non-performing forborne" category. Paragraph 179 is not applicable to exposure A. Anyway, if the bank believes that there is an "unlikely to pay" issue, the exposure A shall be reclassified into the "non-performing forborne" category. Note. Example given: exposure A - forborne exposures that have always been considered as performing; exposure B - forborne exposure currently classified as performing having exited the non-performing category. DISCLAIMER:The present Q&A on Supervisory reporting is provisional. It will be reviewed after the Implementing Regulation is in force and published in the Official Journal, which may differ from the text of the draft ITS to which this Q&A relates.