EBA · 2017_3486 Final Q&A

FINREP Template F20.04 (r210,r230)

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
99
Topic
Supervisory reporting - FINREP (incl. FB&NPE)
Submitted by
Individual
Submitted
2017-08-23
Answered
2019-10-04
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

Template F 20.04, row 210 reports ”Non-financial corporations – Of which: Loans collateralized by commercial immovable property”. However, in Hong Kong there could be non-financial corporations (NFC) borrowing loans that are collateralized solely by ”Residential immovable property” rather than by “Commercial immovable property”. For this case, should the corresponding loan amount be reported in row 230? Similarly, should household (HH) borrowing loans that are collateralized solely by ”Commercial immovable property” require to be reported in row 230, “Households – Of which: Loans collateralized by residential immovable property”?

Background

Annex V, Part 2, paragraphs 86(a) and 87 of Commission Implementing Regulation (EU) No 680/2014 explain the applicability of “Loans collateralized by immovable property” to template F 05.01; however, no specific explanations are given to its applicability to template F 20.04.

Answer

Instructions for rows 210 and 230 of template F 20.04 are given in paragraphs 86(a) and 87, Annex V, Part 2 of Commission Implementing Regulation (EU) No 680/2014. These rows are reported as “of which” in the template. As such, loans and advances to non-financial corporations that are not collateralized by commercial immovable property shall not be reported in row 210. Similarly, loans and advances to households that are not collateralized by residential immovable property shall not be reported in row 230.

Original source: European Banking Authority, Q&A ID 2017_3486

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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