CM-1.8.18
Non-performing exposures in the following situations must not be re-categorised as performing without meeting the conditions set forth in CM-1.8.15:
(a) Partial write-off of an existing non-performing exposure (i.e. when the licensee writes-off part of a non-performing exposure that it deems to be uncollectible);
(b) Repossession of collateral on a non-performing exposure; or
(c) Extension or granting of forbearance measures to an exposure that is already identified as non-performing.
The re-categorisation of a non-performing exposure as performing must be made on the same level (i.e. obligor or transaction approach) as when the exposure was originally categorised as non-performing.
Added: June 2022