Question ID:
2014_1070
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Topic:
Supervisory reporting - Liquidity (LCR, NSFR, AMM)
Article:
415
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (as amended)
Article/Paragraph:
Annex XIII, C 60.00, r1260-1270
Disclose name of institution / entity:
No
Type of submitter:
Consultancy firm
Subject Matter:
Reporting of loans collateralised by real estate
Question:

Should the loans reported in C 60.00, rows 1260 and 1270 be reported in full regardless of the value of the real estate collateral, or only up to the value of the collateral?

Background on the question:

Article 428(1)(h) of CRR refers to loans collateralised by real estate. However it is not clear wherher a loan with a value higher than the underlying collateral (i.e. LtV>100%) should be reported in full, or should it be reported in rows 1260 and 1270 only up to the value of the collateral. As an example, consider a loan with an outstanding amount of 100 000 EUR, collateralised by a residential real estate that is currently worth 80 000 EUR. In such a case, should the total amount reported in row 1270, columns 010-050, be 80 000 EUR or 100 000 EUR?

Date of submission:
11/04/2014
Published as Final Q&A:
05/03/2021
EBA Answer:

Non-renewable loans and receivables shall be reported in row 900 – 1250 of template C 60.00 of Annex XII to Regulation (EU) No 680/2014 (ITS on Supervisory Reporting) in accordance with Article 428 (1)(g) of Regulation (EU) No 575/2013 (CRR). Of these non-renewable loans and receivables, those collateralized by real estate shall, in addition, be reported in template C 60.00, rows 1260-1280 in accordance with Article 428 (1)(h) CRR. The loans reported in rows 1260-1280 shall only be reported up to the value of the collateral.
In the example given in the question, this corresponds to reporting 80.000 EUR in row 1270 of template C 60.00 and EUR 100.000 in the relevant rows 900-1250 thereof.

Status:
Final Q&A
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