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

Final report on amending Guidelines on disclosure of non-performing and forborne exposures

  • Status: In force
  • Application date:
  • Compliance deadline:
Documents
Amending Guidelines on disclosure of non-performing and forborne exposures

(322.4 KB - PDF) Last update 15 November 2022

EBA GL 2022 13 - GLs amending GLs EBA GL 2018 10 on disclosure of non-performing and foreborne exposures.xlsx

(49.54 KB - Excel Spreadsheet) Last update 15 June 2023

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