[17] Indicated, but not limited to: i. early warning detection of NPEs; ii. leniency activities; iii. depreciation and amortization; iv. security assessment; v. forfeiture, judicial proceedings and enforced execution; vi. the management, if any, of isolated assets; reports and monitoring of NPEs and the effectiveness of NPE training solutions. (a) Leniency rate and unproductive reclassification rate: an analysis of the previous period and a follow-up of the evolution of the Fbe from the date of the change [of contractual conditions] of the determination of the cure rate. The analysis should be carried out by distinguishing the exposures covered by Cure between exposures to which mitigation measures have been granted and those that do not obtain a concession; It refers to how, for the definition of the cure period, the document refers to Annex V of the Regulation (EU) 680/2014 (cit.), part 2 para. 18 Forborne Exposures, n. 231 b): „One year has passed since the year between the date of the application of the leniency measures and the date on which the exhibitions were considered to be non-performing“ in the Italian version „one year since the last year between the year of application of the tolerance measures and the year in which the exposures were deemed to have deteriorated“.
[19] The document defines „assets obtained by holding security and which remain recorded in the balance sheet. Closed assets can be obtained through legal proceedings, bilateral agreements with the borrower, other forms of transfer of collateral from the borrower to the credit institution. Closed assets may include financial and non-financial assets and should include all collateral received regardless of their accounting classification. (a) procedure and procedure for granting leniency and responsibilities (with respect to the breakdown by structure/function/individual staff – responsible for no. person and their respective disclosure obligations) as well as the decision-making framework (although not explicitly stated, these activities and structures must be subject to appropriate and timely control by the functions of the competent company); (b) a description of the leniency measures that may be granted (available[75]), including the measures contained in the treaty; (c) the information to be provided for assessing the viability of the specific leniency measure in the specific case, (d) the preparation and archiving of documentation of the measures granted, by reference to the individual position and a set of information on a business basis guaranteeing a structured memory that can also be used as a statistical elaboration for the planned reports – c) appropriate procedures and measures to monitor the efficiency and effectiveness of the mitigation measures granted. (ii) assessing the effectiveness of the concession process and monitoring the length of the decision-making process and the extent of the concessions to the phase of the process; (iii) the effectiveness of mitigation measures granted by reference to their degree of positive outcome, as well as the question of whether the amended contractual obligations were met by the client and when the exposure went through the performanceing classification; (iv) tracking indicators of leniency activities using a detailed breakdown, including the nature and duration of delays, type of exposure, likelihood of recovery, measurement of exposure or total value of exposures to the same client or group of clients, or the number of mitigation measures granted in the past.