"New" can be another word for "restructure". I'd look to: Accounting Standards Update (ASU) No. 2011-02, “Receivables (Topic 310): A Creditor’s Determination of Whether a Restructuring Is a Troubled Debt Restructuring,” to assist in making your decision.
You might also look for the OCC Bulletin 2012 "Troubled Debt Restructings" of April 5, 2012 Supervisory Guidance on Accounting and Reporting Requirements.
Just working here until I get my letter from Hogwarts.