EN  . 26. Forbearance management and quality of forbearance References Loans and advances with forbearance measures of which: Households of which: Non-financial corporations of which: performing of which: having been granted forbearance measures during the period of which: performing of which: having been granted forbearance measures during the period of which: performing of which: having been granted forbearance measures during the period Annex V.Part , Part -245, 252-257 Annex V.Part , 259- 261 Annex V.Part Annex V.Part , 42(f), 44(a), Part -245, 252-257 Annex V.Part , 259- 261 Annex V.Part Annex V.Part , 42(e), 44(a), Part -245, 252-257 Annex V.Part , 259- 261 Annex V.Part Annex V.Part , Part -245, 252-257 Annex V.Part , 259- 261 Annex V.Part Annex V.Part , 42(f), 44(a), Part -245, 252-257 Annex V.Part , 259- 261 Annex V.Part Annex V.Part , 42(e), 44(a), Part -245, 252-257 Annex V.Part , 259- 261 Annex V.Part Number of instruments Annex V. Part , 355, 356 Gross carrying amount of instruments , for the following types of forbearance measures: Annex V.Part , Part , 357, 359 Grace period/payment moratorium Annex V.Part (a) Interest rate reduction Annex V.Part (b) Extension of matur ity/term Annex V.Part (c) Rescheduled payments Annex V.Part (d)EN.   References Loans and advances with forbearance measures of which: Households of which: Non-financial corporations of which: performing of which: having been granted forbearance measures during the period of which: performing of which: having been granted forbearance measures during the period of which: performing of which: having been granted forbearance measures during the period Annex V.Part , Part -245, 252-257 Annex V.Part , 259- 261 Annex V.Part Annex V.Part , 42(f), 44(a), Part -245, 252-257 Annex V.Part , 259- 261 Annex V.Part Annex V.Part , 42(e), 44(a), Part -245, 252-257 Annex V.Part , 259- 261 Annex V.Part Annex V.Part , Part -245, 252-257 Annex V.Part , 259- 261 Annex V.Part Annex V.Part , 42(f), 44(a), Part -245, 252-257 Annex V.Part , 259- 261 Annex V.Part Annex V.Part , 42(e), 44(a), Part -245, 252-257 Annex V.Part , 259- 261 Annex V.Part Debt forgiveness Annex V.Part (e) Debt asset swaps Annex V.Part (f) Other forbearance measures Annex V.Part (g) Gross carrying amount of instruments that were subject to forbearance measures at multiple points in time Annex V.Part , Part 2.355EN  . References Loans and advances with forbearance measures of which: Households of which: Non-financial corporations of which: performing of which: having been granted forbearance measures during the period of which: performing of which: having been granted forbearance measures during the period of which: performing of which: having been granted forbearance measures during the period Annex V.Part , Part -245, 252-257 Annex V.Part , 259- 261 Annex V.Part Annex V.Part , 42(f), 44(a), Part -245, 252-257 Annex V.Part , 259- 261 Annex V.Part Annex V.Part , 42(e), 44(a), Part -245, 252-257 Annex V.Part , 259- 261 Annex V.Part Annex V.Part , Part -245, 252-257 Annex V.Part , 259- 261 Annex V.Part Annex V.Part , 42(f), 44(a), Part -245, 252-257 Annex V.Part , 259- 261 Annex V.Part Annex V.Part , 42(e), 44(a), Part -245, 252-257 Annex V.Part , 259- 261 Annex V.Part Loans and advances having been forborne twice Annex V.Part (a)(i) Loans and advances having been forborne more than twice Annex V.Part (a)(i)EN.   References Loans and advances with forbearance measures of which: Households of which: Non-financial corporations of which: performing of which: having been granted forbearance measures during the period of which: performing of which: having been granted forbearance measures during the period of which: performing of which: having been granted forbearance measures during the period Annex V.Part , Part -245, 252-257 Annex V.Part , 259- 261 Annex V.Part Annex V.Part , 42(f), 44(a), Part -245, 252-257 Annex V.Part , 259- 261 Annex V.Part Annex V.Part , 42(e), 44(a), Part -245, 252-257 Annex V.Part , 259- 261 Annex V.Part Annex V.Part , Part -245, 252-257 Annex V.Part , 259- 261 Annex V.Part Annex V.Part , 42(f), 44(a), Part -245, 252-257 Annex V.Part , 259- 261 Annex V.Part Annex V.Part , 42(e), 44(a), Part -245, 252-257 Annex V.Part , 259- 261 Annex V.Part Loans and advances to which forbearance measures were granted in addition to already existing forbearance measures Annex V.Part (a)(ii) Gross carrying amount of non-performing forborne loans and advances that failed to meet the non- performing exit criteria Annex V.Part , Part , 355, 360(b)EN.  L 97/ 26. Forbearance management and quality of forbearance References National GAAP based on BAD References National GAAP compatible IFRS Loans and advances with forbearance measures of which: Households of which: performing of which: having been granted forbearance measures during the period Annex V.Part , Part -245, 252- 257 Annex V.Part , 259-261 Annex V.Part Annex V.Part , 42(f), 44(a), Part -245, 252-257 Annex V.Part , Part -245, 252- 257 Annex V.Part , 259-261 Annex V.Part Annex V.Part , 42(f), 44(a), Part -245, 252-257 Number of instruments Annex V. Part , 355, 356 Annex V. Part , 355, 356 Gross carrying amount of instruments , for the following types of forbearance measures: Annex V.Part , Part , 357, 359 Annex V.Part , Part , 357, 359 Grace period/payment moratorium Annex V.Part (a) Annex V.Part (a) Interest rate reduction Annex V.Part (b) Annex V.Part (b) Extension of maturity/term Annex V.Part (c) Annex V.Part (c)EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Loans and advances with forbearance measures of which: Households of which: performing of which: having been granted forbearance measures during the period Annex V.Part , Part -245, 252- 257 Annex V.Part , 259-261 Annex V.Part Annex V.Part , 42(f), 44(a), Part -245, 252-257 Annex V.Part , Part -245, 252- 257 Annex V.Part , 259-261 Annex V.Part Annex V.Part , 42(f), 44(a), Part -245, 252-257 Rescheduled payments Annex V.Part (d) Annex V.Part (d) Debt forgiveness Annex V.Part (e) Annex V.Part (e) Debt asset swaps Annex V.Part (f) Annex V.Part (f) Other forbearance measures Annex V.Part (g) Annex V.Part (g) Gross carrying amount of instruments that were subject to forbearance measures at multiple points in time Annex V.Part , Part Annex V.Part , Part Loans and advances having been forborne twice Annex V.Part (a)(i) Annex V.Part (a)(i)EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Loans and advances with forbearance measures of which: Households of which: performing of which: having been granted forbearance measures during the period Annex V.Part , Part -245, 252- 257 Annex V.Part , 259-261 Annex V.Part Annex V.Part , 42(f), 44(a), Part -245, 252-257 Annex V.Part , Part -245, 252- 257 Annex V.Part , 259-261 Annex V.Part Annex V.Part , 42(f), 44(a), Part -245, 252-257 Loans and advances having been forborne more than twice Annex V.Part (a)(i) Annex V.Part (a)(i) Loans and advances to which forbearance measures were granted in addition to already existing forbearance measures Annex V.Part (a)(ii) Annex V.Part (a)(ii) Gross carrying amount of non- performing forborne loans and advances that failed to meet the non-performing exit criteria Annex V.Part , Part , 355, 360(b) Annex V.Part , Part , 355, 360(b)EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Loans and advances with forbearance measures of which: Households of which: Non-financial corporations of which: performing of which: having been granted forbearance measures during the period of which: performing of which: having been granted forbearance measures during the period Annex V.Part , 259-261 Annex V.Part Annex V.Part , 42(e), 44(a), Part -245, 252-257 Annex V.Part , 259-261 Annex V.Part Annex V.Part , 259-261 Annex V.Part Annex V.Part , 42(e), 44(a), Part -245, 252-257 Annex V.Part , 259-261 Annex V.Part Number of instruments Annex V. Part , 355, 356 Annex V. Part , 355, 356 Gross carrying amount of instruments , for the following types of forbearance measures: Annex V.Part , Part , 357, 359 Annex V.Part , Part , 357, 359 Grace period/payment moratorium Annex V.Part (a) Annex V.Part (a) Interest rate reduction Annex V.Part (b) Annex V.Part (b) Extension of maturity/term Annex V.Part (c) Annex V.Part (c)EN.  L 97/ References National GAAP based on BAD References National GAAP compatible IFRS Loans and advances with forbearance measures of which: Households of which: Non-financial corporations of which: performing of which: having been granted forbearance measures during the period of which: performing of which: having been granted forbearance measures during the period Annex V.Part , 259-261 Annex V.Part Annex V.Part , 42(e), 44(a), Part -245, 252-257 Annex V.Part , 259-261 Annex V.Part Annex V.Part , 259-261 Annex V.Part Annex V.Part , 42(e), 44(a), Part -245, 252-257 Annex V.Part , 259-261 Annex V.Part Rescheduled payments Annex V.Part (d) Annex V.Part (d) Debt forgiveness Annex V.Part (e) Annex V.Part (e) Debt asset swaps Annex V.Part (f) Annex V.Part (f) Other forbearance measures Annex V.Part (g) Annex V.Part (g) Gross carrying amount of instruments that were subject to forbearance measures at multiple points in time Annex V.Part , Part Annex V.Part , Part Loans and advances having been forborne twice Annex V.Part (a)(i) Annex V.Part (a)(i)EN L 97/ . References National GAAP based on BAD References National GAAP compatible IFRS Loans and advances with forbearance measures of which: Households of which: Non-financial corporations of which: performing of which: having been granted forbearance measures during the period of which: performing of which: having been granted forbearance measures during the period Annex V.Part , 259-261 Annex V.Part Annex V.Part , 42(e), 44(a), Part -245, 252-257 Annex V.Part , 259-261 Annex V.Part Annex V.Part , 259-261 Annex V.Part Annex V.Part , 42(e), 44(a), Part -245, 252-257 Annex V.Part , 259-261 Annex V.Part Loans and advances having been forborne more than twice Annex V.Part (a)(i) Annex V.Part (a)(i) Loans and advances to which forbearance measures were granted in addition to already existing forbearance measures Annex V.Part (a)(ii) Annex V.Part (a)(ii) Gross carrying amount of non- performing forborne loans and advances that failed to meet the non-performing exit criteria Annex V.Part , Part , 355, 360(b) Annex V.Part , Part , 355, 360(b) 34. FORBEARANCE MANAGEMENT AND QUALITY OF FORBEARANCE (26) 355. Template 26 shall include detailed information on loans and advances classified as forborne in accordance with paragraphs 240 to 268 of this Part, excluding instruments classified as cash balances at central banks and other demand deposits or as held for sale. Forborne exposures referring to either a modification of the previous terms and conditions or a total or partial refinancing of a troubled debt contract as defined in paragraph 241 of this Part shall be broken-down in more specific types of forbearance measures. 356. The ‘Number of instruments’ shall be determined as defined in paragraph 320of this Part. 357. The gross carrying amount of exposures with forbearance measures shall be allocated to a category reflecting the type of forbearance measure. Where multiple forbearance measures have been applied to an exposure, the gross carrying amount of exposures with forbearance measures shall be allocated to the most relevant type of forbearance measure. The latter shall be identified based on the type of forbearance measure which has the highest impact on the Net Present Value (NPV) of the forborne exposure or by using any other methods considered applicable. 358. The types of forbearance measures shall be the following: (a) grace period/payment moratorium: temporary suspension of repayment obligations with regard to the principal or the interest, with repayments to be resumed at a later point in time; (b) interest rate reduction: permanent or temporary reduction of the interest rate (fixed or variable) to a fair and sustainable rate; (c) extension of maturity/term: extension of the maturity of the exposure, entailing a reduction in instalment amounts by spreading the repayments over a longer period; (d) rescheduled payments: adjustment of the contractual repayment schedule with or without changes to instalment amounts, other than grace periods/payment moratorium, extension of maturity/term and debt forgiveness. That category shall include, among others, capitalisation of arrears and/or accrued interest arrears to the outstanding principal balance for repayment under a sustainable, rescheduled programme; decrease of the amount of principal repayment instalments over a defined period, regardless of whether interests remain to be paid in full or whether they are capitalised or forfeited; (e) debt forgiveness: partial cancellation of the exposure by the reporting institution through forfeiture of right to legally recover it; (f) debt asset swaps: partial replacement of exposures in the form of debt instruments with assets or equity; (g) other forbearance measures, including among others, total or partial refinancing of a troubled debt contract. 359. Where the forbearance measure affects the gross carrying amount of an exposure, the gross carrying amount at the reference date, i.e. after application of the forbearance measure, shall be reported. In the case of refinancing, the gross carrying amount of the new contract (‘refinancing debt’) granted which qualifies as a forbearance measure, as well as the gross carrying amount of the old re-paid contract that is still outstanding shall be reported.EN.  L 97/ 360. The following items shall be reported in separate rows: (a) Instruments that were subject to forbearance measures at multiple points in time, where: (i) ‘Loans and advances having been forborne ‘twice’ and ‘more than twice’ shall mean exposures classified as forborne in accordance with paragraphs 240 to 268 of this Part at the reporting reference date, to which forbearance measures have been applied at two, respectively more than two different points in time. That includes, among others, originally forborne exposures that exited the forborne status (cured forborne exposures), but were granted new forbearance measures after that; (ii) ‘Loans and advances to which forbearance measures were granted in addition to already existing forbearance measures’ shall mean forborne exposures under probation to which forbearance measures were applied in addition to forbearance measures granted at an earlier point in time, without the exposure having cured in between. (b) Non-performing forborne exposures that failed to meet the non-performing exit criteria. That shall comprise non-performing forborne exposures that failed to meet the conditions for ceasing to be non- performing as described in paragraph 232 of this Part at the end of the probation period of 1 year specified in paragraph 231 (b) of this Part. 361. Exposures to which forbearance measures have been granted since the end of the last financial year shall be reported in separate columns.