The data on restructuring, on the contrary, seems to suggest that, when it comes to restructuring, our banks have a substantial bias towards more privileged borrowers vis-à-vis small borrowers. It seems to suggest that restructuring of accounts is being resorted to avoid classification of accounts as NPA. CDR – an Instrument of misuse / abuse? 25.
Pentti Hakkarainen: Economic outlook Presentation by Mr Pentti Hakkarainen, Deputy Governor of the Bank of Finland, to the YIT group and division management boards, Lahti, 17 September 2015. *  *  *  The slides can be found at the Bank of Finland website Slides  1.