The Regulation Amending the Regulation Regarding the Classification of Loans and Other Receivables by Banks and the Reserves to be Set Aside in Consideration of Loans and Other Receivables was enacted on 23 January 2009. This regulation has introduced new provisions on the classification of loans based on the non-payment duration of their repayments, along with other provisions amending the scope of the loan groups.

The Regulation has also introduced new provisional articles, to be effective until 3 March 2010, in relation to the effects of a frozen receivable for customers with multiple loans, the restructuring of loans according to their classification, the temporary illiquidity of borrowers and the rules to comply with during the restructuring period of loans in order to benefit from redemption plans.