This is the value of 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) no 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.