After the subprime crisis, with the worsening of asset quality all around Europe, a lack of harmonization emerged concerning credit classification, monitoring, provisioning and writing-off in the banking industry. A wave of analysis and new regulations by the Supervising Authorities aimed at highlighting best practices and creating a common standard, in order to enhance transparency and accounting data comparability across the European Union. A point of particular attention concerned the usage of forbearance measures and the classification and provisioning of forborne positions. This paper deep-dives into this issue leveraging on the public dataset disclosed by the European Banking Authority, following the 2018 EU-wide Transparency Exercise. The purpose of this paper is twofold. On one side, we want to gauge the extension of the forbearance measures’ usage among a sample of major European banks and the drivers of this usage. On the other side, we want to analyze which main factors impact on the loan loss provisioning of forborne positions.

次贷危机发生后，随着整个欧洲资产质量的恶化，在银行业中，信贷分类，监控，准备金和核销方面出现了缺乏统一性的情况。监管机构进行了一波分析和新法规，旨在突出最佳实践并创建通用标准，以提高整个欧盟的透明度和会计数据可比性。特别需要注意的是有关宽容措施的使用以及对空降职位的分类和准备。在2018年全欧盟范围的透明度测试之后，本文利用欧洲银行业管理局披露的公共数据集深入探讨了这个问题。本文的目的是双重的。在一边，我们想在欧洲主要银行的样本中以及在此驱动因素中衡量宽容措施用途的扩展。另一方面，我们想分析哪些主要因素影响固定资产头寸的贷款损失准备。