On 2 April 2020, the European Banking Authority (EBA) published guidelines that clarify certain aspects in relation to the use of public and private payment moratoria referred to in its statement of 25 March 2020. The guidelines clarify which legislative and non-legislative moratoria do not trigger forbearance classification, while in all other cases the assessment must be done on a case-by-case basis. Also, the guidelines supplement the EBA guidelines on the application of the definition of default as regards the treatment of distressed restructuring. In particular, the guidelines clarify that the payment moratoria do not trigger forbearance classification and the assessment of distressed restructuring if they are based on the applicable national law or on an industry or sector wide private initiative agreed and applied broadly by relevant credit institutions. The guidelines apply from the date when the guidelines into all EU languages.