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BCBS guidance on the treatment of problem assets

  • BCBS (Basel Committee on Banking Supervision) Image

13 Apr 2017

The Basel Committee on Banking Supervision (BCBS) has published final guidance on the prudential treatment of problem assets in the form of definitions of non-performing exposures and forbearance.

The definitions promote harmonisation in the measurement and application of non-performing exposures and forbearance, which are two important measures of asset quality, in order to foster consistency in supervisory reporting. The guidelines complement the existing accounting and regulatory framework for asset categorisation.

Please click to access the BCBS guidelines on the website of the Bank for International Settlements (BIS).

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