Guidelines on disclosure of non-performing and forborne exposures

  • Status: Final and translated into the EU official languages

The Guidelines specify the information related to non-performing (NPE) and forborne exposures and foreclosed assets that banks should disclose and provide uniform disclosure formats. By addressing potential asymmetries of information and providing common disclosure on the quality of banks’ assets, the Guidelines seek to foster transparency and market discipline.

Summary of document history

Current version Ongoing versions

This document consolidates EBA/GL/2018/10 and EBA/GL/2022/13. It is meant purely as a documentation tool and the EBA does not assume any liability for its contents.

Consolidated Guidelines on disclosure of non-performing and forborne exposures

(721.1 KB - PDF) Last update 12 October 2022

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