Annex V · Part 2 › 33 COLLATERAL OBTAINED BY TAKING POSSESSION AND EXECUTION PROCESSES (25) › 33.2 Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) - Type of collateral obtained (25.2)
33.2 Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E) - Type of collateral obtained (25.2)
3 paragraphs · official text, verbatim
Template 25.2 shall include a breakdown of the collateral obtained by taking possession as defined in paragraphs 341 of this Part, by type of collateral obtained. The template reflects collateral recognised in the balance sheet at the reference date, irrespective of the point in time when it was obtained. In addition, the template provides information on the related ‘debt balance reduction’ and ‘value at initial recognition’ as defined in paragraphs 343 and 344 of this Part and on the number of collateral obtained by taking possession and recognised in the balance sheet at the reference date. The number of collateral obtained by taking possession shall be calculated regardless of the carrying amount of the collateral and it can be one or more than one for each exposure derecognized from the balance sheet in exchange for the collateral obtained by taking possession.
The type of collateral shall be the ones referred to in paragraph 173 of this Part with the exception of those in point (b) (i) of that paragraph.
With regard to collateral in the form of immovable property, the following information shall be reported in separate rows:
(a) immovable property that is under construction or development;
(b) with regard to commercial immovable property, collateral in the form of land related to commercial real estate corporations, excluding agricultural land. Separate information on land with and without a planning permission shall be reported in addition.