eba.europa.eu/sites/default/documents/files/documents/10180/2531768/be41637e-41db-4fa1-b1e3-a2463711ffe2/Final%20GLs%20on%20disclosure%20of%20non-performing%20and%20forborne%20exposures.pdf
EBA/GL/2018/10
Referral from ANNEX V Implementing Regulation 680/2014