# 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 256

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

Forborne exposures shall be included in the non-performing exposures category or the performing exposures category in accordance with paragraphs 213 to 239 and 260 of this Part. The classification as forborne exposure shall be discontinued where all of the following conditions are met:

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/18/division/256 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-18/division-256
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.