EBA Q&A · 2014_1006
F18 & F19 Commercial Real Estate
Final Q&Afiled under Draft ITS on Supervisory Reporting of InstitutionsSubmitted 25/03/2014 · published 29/05/2015
Question · verbatim
Should we assume that the row "Commercial real estate" contains the same information as "Commercial immovable property", within F20.04? That is to say, does "Commercial real estate" request loans collateralized by commercial immovable property? Thank you very much.
Background provided by the submitter · verbatim
As above.
Answer · verbatim
F 20.04 Template of Annex III and IV of Regulation (EU) No 680/2014 - ITS on Supervisory Reporting of institutions (ITS) asks for information concerning loans and advances to non- financial corporations, including an "of which: commercial immovable property". Commercial immovable property is defined in Q&A 2014_1214. F 18.00 and F 19.00 ask for information on loans and advances to non- financial corporations with an "of which: commercial real estate". This term is not defined and shall have the same meaning as "commercial immovable property" in Q&A 2014 1214. The final Q&A 2014_864 also explains that the label of row 210 of the template F 20.04 has already been amended to better reflect what is expected to report and now says: "Of which: loans collateralized by commercial immovable property".
Source: EBA Single Rulebook Q&A 2014_1006 · text as published, not rephrased · collected on 2026-10-08