EBA Q&A · 2017_3486
FINREP Template F20.04 (r210,r230)
Final Q&Afiled under Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed) (repealed)Submitted 23/08/2017 · published 04/10/2019
Question · verbatim
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 provided by the submitter · verbatim
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 · verbatim
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.
Source: EBA Single Rulebook Q&A 2017_3486 · text as published, not rephrased · collected on 2026-10-08