# 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 355

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

Template 26 shall include detailed information on loans and advances classified as forborne in accordance with paragraphs 240 to 268 of this Part, excluding instruments classified as held for sale. Forborne exposures referring to either a modification of the previous terms and conditions or a total or partial refinancing of a troubled debt contract as defined in paragraph 241 of this Part shall be broken-down in more specific types of forbearance measures.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/34/division/355 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-34/division-355
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.