EBA · 2015_2217 Final Q&A

Mortgages as the real estate collateral received to be included in template AE-COL

Name: Mortgages as the real estate collateral received to be included in template AE-COL: EBA Q&A — EU Financial Regulatory Q&A
Creator: European Banking Authority
License: https://creativecommons.org/licenses/by/4.0/

Regulation: Regulation (EU) No 575/2013 (CRR)
Article: 99
Topic: Supervisory reporting - Asset Encumbrance
Submitted by: Competent authority
Submitted: 2015-08-13
Answered: 2019-12-13
Answer provided by: ESAs (EBA, ESMA, EIOPA)

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Question

Following the answer provided on Q&A 2013_675 we would like to clarify if mortgages as the real estate collateral received should be included in template AE-COL. If so, in which column / row should it be reported.

Background

Following the answer provided on Q&A 2013_675 that states that mortgages received shall be reported as collateral received, some institutions are interpreting that mortgages as the real estate collateral received should be included in template AE-COL while others are not.

Answer

Due to a potential double encumbrance of the mortgage loan as well as the underlying real estate collateral, both shall be reported. Hereby, the mortgage loan shall be reported in row 110 of template F 32.01 (AE-ASS) of Annex XVII to Regulation (EU) No 680/201 (ITS on Supervisory Reporting and the underlying collateral shall be reported in row 230 of template F 32.02 (AE-COL).

Original source: European Banking Authority, Q&A ID 2015_2217

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

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