EBU Single Rulebook Q&A 19 February 2015 2015_1838 Forbearance of Non-performing Exposures

A clarification regarding the scope of application for forbearance of Non-performing Exposures is required. As defined in para 172, “exposures shall be treated as forborne if a concession has been made, irrespective of whether any amount is past-due or of the classification of the exposures as impaired in accordance with the applicable accounting standards or as defaulted in accordance with