EBA Q&A · 2014_864
FINREP Template F20.4 (r210,r230)
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 20/02/2014 · published 22/08/2014
Question · verbatim
In template 20.4 row 210 loans to non-financial corporations shall be broken down to “of which: Commercial immovable propertys”. In row 230 loans to household shall be broken down to “of which: loans collateralized by residential”. Are gross carrying amounts of loans formally collateralised by residential or commercial immovable property respectively required in rows 210 and 230? Or shall row 210 include gross carrying amounts of loans that are used to finance commercial immovable properties?
Background provided by the submitter · verbatim
It is not clear whether both rows require information on loans formally collateralised by residential or commercial immovable property.
Answer · verbatim
Row 230 of template F 20.04 requires a breakdown by country of the counterpart of those loans and advances granted to households which are collateralized by residential immovable property. Similarly, information, broken down by country of the counterpart, on loans and advances granted to non-financial corporations which are collateralized by commercial immovable property shall be reported in row 210 of the same template. In this case, the title of that line has 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_864 · text as published, not rephrased · collected on 2026-10-08