Company: ADZCF
Filing Date: 2025-03-13
Form Type: 20-F
Source: 0001159508-25-000020
Chunk: 385

Company: DEUTSCHE BANK AKTIENGESELLSCHAFT
Filing Date: 2025-03-13
Form: 20-F
Chunk 385
---
 of time. However, the amount not paid including accrued interest during this period must be re-compensated at a later point of time. Repayment options include distribution over residual tenor, a one-off payment or a tenor extension. Forbearances are restricted and depending on the economic situation of the client, the Group’s risk management strategies and the local legislation. In case a forbearance agreement is entered into, an impairment measurement is conducted as described below, an impairment charge is taken if necessary and the loan is subsequently recorded as impaired.

In the Group’s management and reporting of forborne assets at amortized costs, the bank follows the EBA definition for forbearances and non-performing loans (Implementing Technical Standards (ITS) on Supervisory reporting on forbearance and non-performing exposures under article 99(4) of Regulation (EU) No 575/2013). Once the conditions mentioned in the ITS are met, the Group reports the loan as being forborne; removes the asset from the bank’s forbearance reporting, once the discontinuance criteria in the ITS are met (i.e., the contract is considered as performing, a minimum two year probation period has passed, regular payments of more than an insignificant aggregate amount of principal or interest have been made during at least half of the probation period, and none of the exposures to the debtor is more than 30 days past-due at the end of the probation period).

Forborne financial assets at amortized cost

|            |     | Dec 31, 2024 |     |         |     |                |     |         |     |         |     |                                    |     |            |     | Dec 31, 2023 |     |                |     |         |     |         |     |                                    |
|:-----------|:----|-------------:|:----|--------:|:----|---------------:|:----|--------:|:----|--------:|:----|-----------------------------------:|:----|-----------:|:----|-------------:|:----|---------------:|:----|--------:|:----|--------:|:----|-----------------------------------:|
|            |     |   Performing |     |         |     | Non-performing |     |         |     |         |     | Totalforborneloans atamortizedcost |     | Performing |     |              |     | Non-performing |     |         |     |         |     | Totalforbornelo