Implementing Technical Standard on Supervisory Reporting (Forbearance and non-performing exposures)

These Implementing Technical Standards (ITS) aim at implementing uniform definitions and reporting requirements for forbearance and non-performing exposures.  Harmonised definitions are crucial in addressing questions over the correct valuation of assets in banks’ balance sheets, in particular, the extent of forbearance and the accurate assessment of non performing exposures.
These ITS will be part of a broader set of ITS related to supervisory reporting which cover reporting of own-funds and capital requirements (currently under the COREP Guidelines), reporting of financial information (currently under the FINREP Guidelines), reporting on large exposures (currently under the COREP Large Exposures Guidelines) as well as other specific reporting templates on liquidity coverage and stable funding, leverage and asset encumbrance.