# 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 260

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

Where additional forbearance measures are applied to a performing forborne exposure under probation that has been reclassified out of non-performing category or the forborne exposure under probation reclassified out of non-performing category becomes more than 30 days past due, the exposure shall be classified as non-performing.

---
Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/18/division/260 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-18/division-260
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.