EBA Guidelines on non-performing and forborne exposures
the EBA NPE Guidelines will serve as the authoritative standardsfor all creditinstitutions inthe EU (approximately 6,000). Significant Institutions (SIs) directly supervised by the European Central Bank (ECB) (119 banks as of December 2018) have also been subject to the Guidance to banks on non-performing loans (2) since 20 March 2017. Compliance
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