Mortgages non-defaulted with unknown ILTV

The institution should compute the ILTV following the instruction of template C 103.00 of Annex II of Draft ITS on Supervisory Reporting for Institutions for benchmarking the internal approaches (ITS on benchmarking). If the ILTV is unknown then the institution should use best efforts to compute it. The mortgages without known ILTV are not to be reported in any of the ILTV-based portfolios but should be reported in the other portfolios for "mortgage non-defaulted". If the total exposure value of the portfolio ID containing all non-defaulted mortgages is not equal to the sum of the exposure values of all ILTV-based portfolios, then the institution should report the reason for that to the competent authority upon request as stated in c160 of Annex II of ITS on benchmarking. DISCLAIMER: The present Q&A on Supervisory reporting is provisional. It will be reviewed after the Implementing Regulation is in force and published in the Official Journal, which may differ from the text of the draft ITS to which this Q&A relates.