Forbearance

Roles that need it

• Credit Risk Analyst
• Collections & Recoveries Specialist
• Regulatory Reporting Analyst
• Loan Operations Analyst

Skills it belongs to

• Credit analysis and creditworthiness
• Collections and recoveries
• Prudential and regulatory reporting (COREP, FINREP, US call reports)

Related concepts

• Non-performing exposure (NPE)A non-performing exposure is a loan or other exposure that is more than 90 days past due or unlikely to be paid in full without collateral being realised. The EU prudential backstop requires minimum loss coverage that rises with the time an exposure has been non-performing.
• Definition of defaultUnder CRR Article 178 a borrower is in default when a material obligation is more than 90 days past due or the bank considers the borrower unlikely to pay in full without realising collateral. EBA guidelines set materiality thresholds and cure periods.
• IFRS 9 stagingIFRS 9 staging sorts financial assets into three buckets by credit quality since initial recognition. Stage 1 carries a 12-month expected credit loss, Stage 2 (significant increase in credit risk) and Stage 3 (credit-impaired) carry a lifetime expected credit loss.

Sources

• Regulation (EU) No 575/2013 (Capital Requirements Regulation), EUR-Lex (external site) accessed 31 Oct 2026

Updated 31 Oct 2026.