EBA · 2023_6879 Final Q&A

Loan collateralized by commercial/residential immovable property in CRR Pillar 3 Template 2 and Template 5

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
434a, para. n.a.
Topic
Transparency and Pillar 3
Submitted by
Credit institution
Submitted
2023-09-07
Answered
2024-04-26
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

What should be included in the line item "loan collateralized by commercial/residential immovable property" in CRR Pillar 3 Template 2 and Template 5?

Background

Template 2: Accordingly to the new Taxonomy 3.3 i.e. applicable from Dec 23, the EBA recommended providing exposure of “Loan collateralized by commercial/residential immovable property” only for Non-Financial corporates (NFCs) instead of all sectors including households. Template 5: Template 5 requires exposure information for “Loan collateralized by commercial/residential immovable property”, without specifying any sector.

Answer

Templates 2 and 5 in Annex XXXIX of Regulation 2021/637, following their related instructions provided in Annex XL of the same Regulation, should have the same scope for the rows concerning loans collateralised by (commercial/residential) immovable property. Therefore, these loans are not limited only for non-financial corporates and this specification will be removed and corrected in the next release of the DPM/Taxonomy for Template 2.

Original source: European Banking Authority, Q&A ID 2023_6879

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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