# 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 357

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

The gross carrying amount of exposures with forbearance measures shall be allocated to a category reflecting the type of forbearance measure. Where multiple forbearance measures have been applied to an exposure, the gross carrying amount of exposures with forbearance measures shall be allocated to the most relevant type of forbearance measure. The latter shall be identified based on the type of forbearance measure which has the highest impact on the Net Present Value (NPV) of the forborne exposure or by using any other methods considered applicable.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/34/division/357 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-34/division-357
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.