Deal solutions for forborne exposures
The key objectives of forbearance measures are to pave the way for non-performing borrowers to exit their non-performing status as well as to prevent performing borrowers from reaching a non-performing status. However, with the introduction of IFRS 9, the provisioning requirements related to forborne/restructured exposures (when classified as so-called Stage 2 exposures) increased considerably, posing […]
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