EBU Single Rulebook Q&A 20 July 2015 2015_2146 FINREP – Non-performing probation period start date on forborne exposures

Clarification is requested surrounding non-performing probation periods where forbearance precedes classification of non-performance. Scenario 1) T0 - A customer’s performing exposure has a concession event applied and is classified as performing forborne and begins the 2 year performing assessment. 2) T1 - At a later date the customer becomes non-performing through criteria in paragraph 145 (e.g.