In Template 5, we would like to understand how to report exposures that fall into both a sector-specific row (i.e. rows 1-9) as well as a row related to real estate collateral (i.e. rows 10-11). For example, would a loan exposure to a manufacturing corporation that is collateralized by commercial real estate be reported in both row 3 and row 11, or only in row 11 (assuming that both the collateral and the location of the activity of the exposure are within the reported geography)?

In the context of the upcoming submissions. 

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.