(36)Article 176(4) of Delegated Regulation (EU) 2015/35 sets out the risk factors applicable to loans for which a credit assessment by a nominated External Credit Assessment Institutions (ECAI) is not available and for which debtors have not posted collateral that meet the criteria set out in Article 214 of that Regulation. However, those applicable risk factors substantially underestimate the level of potential losses on default of forborne loans. It is therefore necessary to adapt those risk factors to better reflect the level of potential losses on default of forborne loans.