- - - - - - - - Inhoudsopgave Voorwoord Bestuursverslag Corporate governance Consolidated Financial Statements Company Financial Statements Pillar 3 Table 27: Overview of loan impairment charges (LIC) of clients. Overview of loan impairment charges (LIC) of clients LIC of clients 2016 2015 2014 2013 2012 2011 (amounts) (bps) (bps) (bps) (bps) (bps) (bps) Domestic retail banking 25 1 12 48 45 44 22 Wholesale banking and international retail banking 255 26 53 44 57 59 73 Leasing 101 30 25 43 59 53 58 Real estate (75) (54) 56 364 278 124 69 Other 4 n/a n/a n/a n/a n/a n/a Total loan impairment charges 310 7 24 60 59 52 37 6.2.3 Forbearance edtf27 Rabobank has been monitoring its forbearance portfolio. The forbearance portfolio consists of Rabobank customers for whom forbearance measures have been putin place. The measures under that name comprise concessions to debtors facing or about to face difficulties in meeting their financial commitments. A concession refers to either of the following measures: Modification of the previous terms and conditions of a contract for which the debtor is considered unable to comply with due to its financial difficulties (i.e. troubled debts) to allow for sufficient debt service ability that would not have been granted had the debtor not been in financial difficulties. Total or partial refinancing of a troubled loan contract that would not have been granted if the debtor had not been in financial difficulties. Examples include postponements of repayments and extensions of the term of a facility. The rationale for the focus on this portfolio derives from the concerns of the European supervisory authorities about the deterioration of the quality of the portfolio during the crisis; it was feared that forbearance measures might camouflage this deterioration of the portfolio as debtors are able to meet their financial obligations for longer periods as a result of the concessions. The identification of forbearance measures for the corporate portfolio is based on the current Loan Quality Classification (LQC) framework. This Rabobank framework divides the loan portfolio into the categories: Good, OLEM, Substandard, Doubtful and Loss.The three categories Substandard, Doubtful and Loss form the classified portfolio. Forbearance measures only apply to this classified portfolio. If forbearance measures are applied to a debtor, the debtor is by definition dealt with by the Special Asset Management department. Items in the forbearance category must be reported and monitored for up to two years after recovery. This period of two years is referred to as 'Forborne under probation'. EDTF28 Table 28: Forborne assets. Forborne assets Private sector loan portfolio Forborne assets (gross carrying amount) Performing forborne assets Of which (a): instruments with modifications in the terms and conditions Of which (b): refinancing Non- performing forborne assets Of which (a): instruments with modifications in the terms and conditions Of which (b): refinancing Loan impairment allowance on non-performing forborne assets Domestic retail banking 275,770 8,446 4,138 4,038 100 4,308 4,038 270 1,443 Wholesale banking and international retail banking 105,192 4,360 1,012 432 580 3,348 2,553 795 1,277 Leasing 31,772 269 110 104 6 159 93 66 44 Real estate 11,332 1,827 132 90 42 1,695 1,684 12 592 Other 484 Rabobank Group 424,551 14,902 5,392 4,663 728 9,510 8,367 1,143 3,357 336 Rabobank Jaarverslag 2016

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Jaarverslagen Rabobank | 2016 | | pagina 337