Exit criteria for performing exposure under probation that has been reclassifiied to non-performing because it has been re-forborne or is more than 30 days past-due

This question is asking which exit criteria for the non-performing category apply to a forborne contract under probation that is reclassified as non-performing forborne exposure on the basis of paragraph 179 of the EBA Final draft ITS on Supervisory reporting on forbearance and non-performing exposures under article 99(4) of Regulation (EU) No. 575/2013 (CRR) for Templates F 18.00 and F 19.00, i.e. when the exposure is extended new forbearance measures or becomes more than 30 days past due. Q&A 2014_736 further elaborates on the application of paragraph 179. Like for all non-performing forborne exposures the exit criteria in paragraph 157 apply. See also Q&A 2014_735 . 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