{
  "url": "https://openlegislation.uk/eu-decision-2015-454/annex/chapter-III/section-B/division-3/division-26",
  "json_url": "https://openlegislation.uk/eu-decision-2015-454/annex/chapter-III/section-B/division-3/division-26.json",
  "legislation": "eudn/2015/454",
  "legislation_title": "Commission Decision (EU) 2015/454 of 9 July 2014 on the State aid SA.34823 (2012/C), SA.36004 (2013/NN), SA.37965 (2013/N), SA.37966 (2013/N), SA.37967 (2013/N) implemented by Greece for Alpha Bank Group relating to: Recapitalisation and restructuring of Alpha Bank S.A., Resolution of Cooperative Bank of Western Macedonia through a transfer order to Alpha Bank S.A., Resolution of Evia Cooperative Bank through a transfer order to Alpha Bank S.A., Resolution of the Cooperative Bank of Dodecanese through a transfer order to Alpha Bank S.A. (notified under document C(2014) 4662) (Only the English text is authentic) (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2015-454",
  "path": "annex/chapter/III/section/B/division/3/division/26",
  "kind": "division",
  "number": "(26)",
  "heading": null,
  "text": "The restructuring of loans involving connected borrowers shall comply with the same requirements as for non-connected borrowers. Furthermore, established frameworks and policies to deal with troubled assets shall be assessed and improved, if necessary. However, it is expected that restructured loans of connected borrowers shall be reported separately, at least per loan asset class and connected borrower type.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2015/454/annex/chapter/III/section/B/division/3/division/26",
    "retrieved_at": "2026-11-01T15:14:25.798006+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}