ESRB has responded to EBA's consultation on draft ITS on supervisory reporting on forbearance and non-performing exposures. It says that the lack of reliable and comparable data on the quality of assets in banks' balance sheets is a source of systemic risk. On the other hand, forbearance may have positive effects and ESRB suggests collecting data on forborne loans that resume regular payments. (Source: ESRB Response on Forbearance)