The Central Bank of Cyprus has calculated the reference rate under Article 314A of the Penal Code Law, Cap. 154 at 11.50%, establishing the benchmark used to determine when loan-related charges may constitute a criminal offence. Under Article 314A, a person who, in providing any loan, granting or extending time for payment, renewing or discounting a loan, receives, charges, contracts or otherwise obtains for themselves or a third party a financial or property benefit exceeding the reference rate commits an offence. On conviction, the penalty is imprisonment of up to five years or a fine of up to EUR 30,000, or both.