On 27 April 2018, the European Banking Authority (EBA) issued a consultation on its guidelines on disclosure by credit institutions of information on non-performing and forborne exposures. When finalised, the guidelines will apply to all credit institutions that are subject to all or part of the disclosure requirements specified in the Capital Requirements Regulation. The guidelines specify the information related to non-performing and forborne exposures and foreclosed assets that banks should disclose and provide uniform disclosure formats.  The deadline for comments on the consultation is 27 July 2018.