# 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 359

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

Where the forbearance measure affects the gross carrying amount of an exposure, the gross carrying amount at the reference date, i.e. after application of the forbearance measure, shall be reported. In the case of refinancing, the gross carrying amount of the new contract ( ‘ refinancing debt ’ ) granted which qualifies as a forbearance measure, as well as the gross carrying amount of the old re-paid contract that is still outstanding shall be reported.

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/V/part/2/division/34/division/359 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-V/part-2/division-34/division-359
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.