FINREP Template 19 - column 050 - of which: Performing forborne exposures under probation

Due to the amended wording, it is unclear, whether only performing forborne exposures under probation which have been reclassified out of the non-performing forborne exposures category shall be reported in column 050 or all performing forborne exposures under probation which have been reclassified out of non-performing category at any time in the past. Regarding the two examples given below, the question is if both exposures have to be reported in column 050 of template F 19.00 or only exposure A? Exposure A was classified as non-performing with forbearance measure and fulfilled all required exit criteria mentioned in paragraph 157. Thus, exposure A was reclassified out of the non-performing forborne exposures category and has to be reported in column 050 as long as it does not fulfil the exit criteria of paragraph 176. Exposure B was classified as non-performing 2 years ago, no forbearance measure was granted. One year ago, exposure B fulfilled all exit criteria of paragraph 156 and was reclassified as performing. Six month ago, on exposure B an forbearance measure was applied which has not led the exposure to be classified as non-performing. Does exposure B have to be reported in column 050 of template F 19.00 due to the fact it was reclassified out of the non-performing category (without forbearance measure) one year ago?

The wording of parapgraph 180 was amended in the "Amended Implementing Technical Standards" published on 18 March 2015. According to paragraph 180 (ITS published 30th July 2014) forborne exposures under probation period that have been reclassified out of the non-performing forborne exposures shall be reported separately within the performing exposures with forbearance measures in the column “of which: Performing forborne exposures under probation”. According to paragraph 180 (Amended ITS published on 18 March 2015) forborne exposures under probation that have been reclassified out of the non-performing exposures category shall be reported separately within the performing exposures with forbearance measures in the column "of which: Performing forborne under probation". Q&A 2014_878 is not applicable as it relates to the probation period and does not relate explicitly to column 050.