Over time, the amount of loans that can no longer benefit from the favourable treatment provided for in the EBA guidelines is gradually increasing. Banks will therefore have to assess the current or future financial difficulties of borrowers on a case-by-case basis and, if necessary, classify loans in the 2 / 10  BIS central bankers' speeches  ‘forborne’ category.
In addition to correctly classifying loans, banks need to take steps to distinguish between borrowers in temporary difficulties but with good chances of recovery from those who are unlikely to be able to stay in business. For the former, it is desirable to restructure their loans in order to encourage the recovery of their activity.