The EBA finalised its guidelines (GL) on the disclosure of non-performing and forborne exposures (NPEs and FBEs), which include a set of common templates applicable to all banks and a set of additional templates applicable only to significant credit institutions with a gross NPL ratio of 5% or higher. The enhanced disclosure requirements should provide a better insight of the distribution and features of the institutions' problematic assets, the quality and value of the collaterals backing them and the efficiency of the institution's recovery function. The GL apply from 31 December 2019. The EBA is also developing new supervisory reporting requirements on NPEs, whose supervisory reporting data will align with the GL's disclosure templates.

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