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
Final Report on Guidelines on disclosure of non-performing and forborne exposure
- Status: In force
- Application date:
- Compliance deadline:
Documents
Guidelines on disclosure of non-performing and forborne exposure
(1.21 MB - PDF) Last update 17 December 2018
bgБългарски (685.15 KB - PDF)
csČeština (646.97 KB - PDF)
daDansk (559.14 KB - PDF)
deDeutsch (570.92 KB - PDF)
elΕλληνικά (652.58 KB - PDF)
esEspañol (572.74 KB - PDF)
etEesti (1.06 MB - PDF)
fiSuomi (547.96 KB - PDF)
frFrançais (533.95 KB - PDF)
hrHrvatski (674.81 KB - PDF)
huMagyar (685.2 KB - PDF)
itItaliano (560.43 KB - PDF)
ltLietuvių (691.38 KB - PDF)
lvLatviešu (663.21 KB - PDF)
mtMalti (690.98 KB - PDF)
nlNederlands (561.1 KB - PDF)
plPolski (694.54 KB - PDF)
ptPortuguês (1.08 MB - PDF)
roRomână (1.08 MB - PDF)
skSlovenčina (662.1 KB - PDF)
slSlovenščina (686.54 KB - PDF)
svSvenska (550.44 KB - PDF)
Templates on disclosure of NPEs and FBEs
(54.78 KB - Excel Spreadsheet) Last update 17 December 2018
EBA GL 2018 10-CT GLs on disclosure of non-performing and forborne exposures
(153.88 KB - PDF) Last update 2 May 2023
Press contacts
Franca Rosa Congiu