Europejski Urząd Nadzoru Bankowego, Wytyczne dotyczące ujawnienia w zakresie ekspozycji nieobsługiwanych i restrukturyzowanych (wersja skonsolidowana)

EBA/GL/2018/10 (Consolidated version)

12 October 2022

Guidelines on disclosure of non-performing and forborne exposures

1. Compliance and reporting obligations

Status of these guidelines

1. This document contains guidelines issued pursuant to Article 16 of Regulation (EU) No 1093/2010.1 In accordance with Article 16(3) of Regulation (EU) No 1093/2010, competent authorities and financial institutions must make every effort to comply with the guidelines.

2. Guidelines set out the EBA’s view of appropriate supervisory practices within the European System of Financial Supervision or of how Union law should be applied in a particular area. Competent authorities as defined in Article 4(2) of Regulation (EU) No 1093/2010 to which guidelines apply should comply by incorporating them into their practices as appropriate (e.g. by amending their legal framework or their supervisory processes), including where guidelines are directed primarily at institutions.

Reporting requirements

3. In accordance with...