EBA Q&A · 2013_504
Description definitions
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 05/11/2013 · published 21/03/2014
Question · verbatim
Rows 090 and 120 are both subsets of Loans and Advances. Row 090 is "of which: mortgage loans [Loans collateralized by immovable property]" and row 120 is "of which: lending for house purchase". What is the difference between these two rows?
Background provided by the submitter · verbatim
Attempting to define what data should be input to rows 0990 and 120.
Answer · verbatim
Line {F05.00, r090} in template F 05.00 represents "loans formally secured by immovable property collateral", which may include commercial mortgage. This row classifies the loans and advances according to the collateral attached to them.
On the contrary, cell {F05.00, r120, c060} represents only loans to households (with or without collateral mortgage) with a view to acquire real property - for housing or for renting out. In this case, the criterion for the classification of the loans and advances is by purpose. It may be the case that a loan for house purchase does not have any immovable property attached as collateral.
These are two different disclosures (by collateral, r090, and by purpose, r120), which are not exclusive. In other words, the same loan granted to a household may be reported in both.
Source: EBA Single Rulebook Q&A 2013_504 · text as published, not rephrased · collected on 2026-10-08