Division 32.1 Loans and advances: Inflows and outflows of non-performing exposures (24.1)F1

‘ Inflow due to accrued interest ’ shall represent interest accrued on non-performing loans and advances that have not been included in any of the other categories of the breakdown by type (source); in this regard, this inflow captures the interest accrued on non-performing loans and advances that were classified as non-performing at the end of the preceding financial year and have been continuously classified as such ever since; interest accrued on exposures that were classified as non-performing in accordance with paragraphs 213 to 239 or 260 of this Part only during the period shall be reported together with the inflow itself in the corresponding type (source) category;

‘ of which: reclassified from performing forborne exposures under probation previously reclassified from non-performing ’ shall include ‘ performing forborne exposures under probation reclassified from non-performing ’ , as defined in paragraph 261 of this Part, that were reclassified again as non-performing in accordance with paragraphs 213 to 239 or 260 of this Part during the period;

‘ Inflow due to other reasons ’ shall capture inflows that cannot be linked to any of the other, specified sources of inflows and shall include, among others, increases in the gross carrying amount of non-performing exposures due to additional amounts disbursed during the period, the capitalisation of past due amounts including capitalised fees and expenses and changes in exchange rates related to non-performing loans and advances that were classified as non-performing at the end of the preceding financial year and have been continuously classified as such ever since.

‘ Inflow more than once ’ shall comprise loans and advances that were reclassified multiple times from non-performing to performing or vice versa during the period;

‘ Inflow of exposures granted in the past 24 months ’ shall represent loans and advances that were granted in the 24 months prior to the reference date and that were classified as non-performing in accordance paragraphs 213 to 239 or 260 of this Part during the period. Of these exposures, those granted during the period shall be reported separately in addition.