10 Kelly et al. (2021) describe the dominance of additional temporary arrangements among those borrowers  requesting further payment relief after a COVID-19 payment moratorium.
11 This included board oversight and challenge of lenders’ approaches to supporting borrowers, that lenders should  seek to have proactive early engagement with borrowers experiencing distress, a range of solutions will be required, that appropriate supports for SMEs should be implemented and that lenders should continue to ensure timely recognition of the deterioration of the risk profile of borrowers.