This is the value of the provision for impairment in relation to all exposures of the reporting party that give rise to counterparty credit risk, determined in accordance with the relevant prudential standards, where:(a) the estimates of future interest income are not zero;(b) a specific provision for impairment has been raised in respect of it; and(c) the original contractual terms have been modified via a formal (written) agreement to provide for concessions of interest or principal for reasons related to the financial difficulties of the counterparty, rendering the facility non-commercial to the reporting party. In considering whether a facility is non-commercial, the reporting party needs to consider whether it would extend credit on similar terms and conditions to a new counterparty exhibiting similar risk characteristics.