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For each forbearance measure which does not include a sale of the asset, a checked is carried out to determine whether the corresponding changes in the payment plan exceed this threshold. This is done using the following formula:
where
DO is the reduced financial obligation
NPV0 is the net present value of cash flows (including unpaid interest and fees) expected under the original contractual obligations
NPV1 is net present value of the cash flows expected based on the business events of the forbearance measure
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For each forbearance measure which includes a sale of the asset, a check is carried out to determine whether the extent of the economic loss exceeds this threshold. This is done using the following formula:
where
L is the economic loss related to the sale of credit obligations
E is the total outstanding amount of the obligations subject to the sale, including interest and fees
P is the price agreed for the sold obligations
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