The Central Bank of Russia has issued guidance encouraging banks to meet the needs of corporate borrowers facing temporary hardship by restructuring their loans, alongside temporary relief on provisioning requirements for eligible restructured exposures. The easing is available where both the bank and the borrower assess the probability of restoring the borrower’s financial position as significant. Eligible borrowers include companies other than highly leveraged ones, and individual entrepreneurs with a not very high debt service-to-income ratio, provided they have properly serviced their debts over the past six months and submit a realistic business plan for the next three years. Banks are expected to regularly verify actual performance against control metrics and make additional provisions if deviations arise.