EBU Single Rulebook Q&A 10 March 2015 2015_1880 Reporting on "collateral received" and "financial guarantees received" in columns 170 and 180 of template F 19.00

Should be included in columns 170 and 180 of template F 19.00 also collateral received on performing exposures with forbearance measures? The references in columns 170 and 180 of template F 19.00 referring to Annex V. Part 2.162, states: "Information on collateral held and financial guarantee received on NON-PERFORMING exposures shall be reported separately.