eba.europa.eu/sites/default/documents/files/documents/10180/2531768/24370415-a4cb-4ce9-8321-273eb4dccd9d/Final%20GL%20on%20disclosure%20of%20non-performing%20and%20forborne%20exposures%20-%20EN.pdf
EBA/GL/2018/10
Referral from ANNEX V Implementing Regulation 680/2014