EBU Single Rulebook Q&A 7 November 2013 2013_513 Application of definition of forborne items, described in the EBA final draft ITS on supervisory reporting on forbearance and non-performing expoures under article 99(4) of Regulation (EU) No 575/2013

When do the reporting institutions have to start utilizing and identifying the forborne exposures? In accordance with the EBA final draft ITS on supervisory reporting on forbearance and non-performing exposures under article 99(4) of Regulation (EU) No 575/2013, the definitions of forbearance and non-performing are expected to enter into force in September 2014 (reference date), with remittance