According to Commission Implementing Regulation (EU) 2015/227 Annex V. Part 2 paragraph 81/a “81. For reporting loans and advances according to the type of pledge the following definitions shall be used: (a) within “Mortgage loans [Loans collateralised by immovable property]”, “Residential” includes loans secured by residential immovable property and “Commercial” loans secured by pledges of commercial immovable property; in both cases as defined in the CRR.” Q&A 2014_1214 specifies: ”Regarding reporting in the category "Mortgage loans [Loans collateralized by immovable property]" as specified by Annex V, Part 2 point 41(h) of Regulation (EU) 680/2014 (ITS on Supervisory Reporting), please note that this does not relate to reporting of capital requirements but to a breakdown of assets in the balance sheet. According to the reporting instructions, this does not require eligibility of the property for the risk weights according to Articles 125 or 126 of the CRR, but explicitly includes all "loans formally secured by immovable property collateral independently of their loan/collateral ratio". Q&A2014_1214 also provides the CRR definition of residential property and commercial immovable property. “For the purposes of the CRR, "commercial immovable property" encompasses any immovable property that is not a "residential property" within the meaning of Article 4(1)(75) of the CRR. This means that exposures secured by mortgages on immovable property (Article 124) should be restricted to exposures secured by residential or "offices or other commercial premises" properties. In determining whether an exposure meets the description of "offices or other commercial premises" for the purposes of Article 126(1) of the CRR, consideration should be given to the dominant purpose of the property in question, which should be linked to an economic activity.” Issue Is Q&A 2014_1214 guidance also applicable to template F13.01 or is the definition of “Mortgage Loans” different in templates F05.00 and F13.01due to the differences of instructions for those templates? View 1 Guidance on template F05.00 for mortgage loans is not directly applicable to template F13.01 as the instruction of template F05.00 does not make any reference to the CRR while clarifies that “Mortgage loans [Loans collateralized by immovable property]” include loans formally secured by immovable property collateral independently of their loan/collateral ratio (commonly referred as “loan-to-value”). On the other hand Annex V. Part 2 paragraph 81/a, regarding template F13.01,.requires to follow the definitions in the CRR. How to interpret this reference to the CRR? Article 124 of the CRR, for the purposes of assigning risk weights, requires exposures secured by mortgages on immovable properties to be split into an exposure that is fully secured by mortgage on immovable property and the rest of the exposure should be assigned to another exposure class. For template F13.01, also all the loans formally secured by immovable property collateral should be considered and not only the ones that follow the criteria in articles 125 and 126 of the CRR. However, in line with article 124, only the exposures that are fully secured should be considered as mortgage loans while the rest of the exposure should be assigned to another exposure class. This interpretation is also supported by the setup of template F13.01 that limits collateral reporting for mortgage loans to immovable property (columns 10 and 20). Splitting the exposure allows, when the rest of the loan is secured by other type of collateral, to report the other collateral in the respective cell of template F13.01. View 2 Q&A_2014_1214 is directly applicable to template F13.01