EBU Single Rulebook Q&A 10 March 2015 2015_1879 Definition of "Refinancing" for the purpose of reporting in columns 040, 080 and 160 of template F 19.00

What is the appropriate definition of "Refinancing" for the purpose of reporting in columns 040, 080 and 160 of template F 19.00? In accordance with paragraph 167 of Annex V, ‘Refinancing’ means the use of debt contracts to ensure the total or partial payment of other debt contracts the current terms of which the debtor is unable to comply with.