In Template 5 of Annex II of Regulation (EU) No. 2022/2453 of 30 November 2022 (ITS on ESG disclosures), rows 1 through 9 concern loans and advances, debt securities and equity instruments in non-financial corporates (including loans that are collateralized by immovable property and repossessed real estate collaterals). Rows 10-12 include only loans collateralized by immovable property.
As a consequence, loans collateralized by immovable property should be reported both:
• In rows 1 through 9 in order to report the NACE code of the obligor
• In rows 10 through 12 as the loans are collateralized by immovable property.
For additional information, please also refer to Q&A 2022_6541.