# Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance), Division 229

Extent: E+W+S+N.I.

An exposure shall remain classified as non-performing as long as the conditions in points (a), (b) and (c) of paragraph 228 are not met, even where the exposure has already met the discontinuation criteria applied by the reporting institution for the impairment and default classification in accordance with the applicable accounting framework and Article 178 CRR respectively.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/17/division/17.1/division/229 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-17/division-17.1/division-229
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.