The Central Bank of Russia extended for six months its recommendations for banks to meet the needs of corporate borrowers and individual entrepreneurs experiencing temporary difficulties through loan restructuring. To encourage banks to follow this approach, it temporarily eased requirements for loss provisions on qualifying restructured loans. The provisioning relief applies to restructured loans of borrowers assessed as having the potential to restore their financial standing, including companies with a moderate debt burden that have properly serviced their debt over the past six months and have provided realistic business plans for the next three years. Banks are expected to regularly monitor whether actual performance aligns with the plan’s benchmarks and to make additional provisions if borrowers fail to meet them. In the first half of 2026, based on discussions with banks, the regulator will consider adjusting the benchmarks to reflect industry specifics and the company’s size.