According to paragraph 180 non-performing exposures with forbearance measures comprise forborne exposures that meet the criteria to be considered as non-performing. These exposures are forborne exposures which have been reclassified from the performing category, including exposures under probation having been re-forborne or more than 30 days past-due. However, which exit criteria does apply to cease being non-performing for this specific non-performing exposure?
Paragraph 156 does not seem to be applicable as the exposure is considered non-performing because it is either re-forborne or 30 days past due. It is not non-performing because any generic criteria are applicable according to paragraph 145. Paragraph 157 does not seem to be applicable because the exposure is not non-performing when forbearance measure is extended.
This question is asking which exit criteria for the non-performing category apply to a forborne contract under probation that is reclassified as non-performing forborne exposure on the basis of paragraph 179 of the EBA Final draft ITS on Supervisory reporting on forbearance and non-performing exposures under article 99(4) of Regulation (EU) No. 575/2013 (CRR) for Templates F 18.00 and F 19.00, i.e. when the exposure is extended new forbearance measures or becomes more than 30 days past due. Q&A 2014_736 further elaborates on the application of paragraph 179.
Like for all non-performing forborne exposures the exit criteria in paragraph 157 apply. See also Q&A 2014_735.
The present Q&A on Supervisory reporting is provisional. It will be reviewed after the respective Implementing Regulation is in force and published in the Official Journal, which may differ from the text of the relevant draft ITS to which it relates