For loans secured by real estate property with any of the credit history scenarios below, should losses, and in case of scenario iii., exposures, be reported in COREP template C 15.00? 

If yes, for which default event or events should the estimated losses be included in the reporting (i.e. is it correct to assume that under scenario ii. only losses estimated for the last default event in the reporting period should be included)? 

Also, which default event should be used as a reference date for the reported exposures under scenario i. (the reporting period or the year prior to it) and under scenario ii. (exposure value at the first or at the last default event during the reporting period)?

i. scenario:  The loan secured by real estate property had defaulted in a year prior to the reporting period, subsequently it exited/cured from the default state in the reporting period, but later it defaulted again during the same reporting period, and it stayed in the default state until the end of the period.

ii. scenario:  The loan secured by real estate property had defaulted in the reporting period, later it exited/cured from the default state in the same reporting period, but still in the same period it defaulted again and stayed in the default state until the end of the period.

iii. scenario: The loan secured by real estate property had defaulted in the reporting period and subsequently in the same period the institution stopped recognising the real estate property as CRR-eligible collateral (the real estate property ceased to meet the eligibility criteria).