- Question ID
-
2015_2217
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Supervisory reporting - Asset Encumbrance
- Article
-
99
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Regulation (EU) No 680/2014 - ITS on supervisory reporting of institutions (repealed)
- Article/Paragraph
-
Annex XVII - 2.2. Template: AE-COL
- Name of institution / submitter
-
Banco de Portugal
- Country of incorporation / residence
-
Portugal
- Type of submitter
-
Competent authority
- Subject matter
-
Mortgages as the real estate collateral received to be included in template AE-COL
- Question
-
Following the answer provided on Q&A 2013_675 we would like to clarify if mortgages as the real estate collateral received should be included in template AE-COL. If so, in which column / row should it be reported.
- Background on the question
-
Following the answer provided on Q&A 2013_675 that states that mortgages received shall be reported as collateral received, some institutions are interpreting that mortgages as the real estate collateral received should be included in template AE-COL while others are not.
- Submission date
- Final publishing date
-
- Final answer
-
Due to a potential double encumbrance of the mortgage loan as well as the underlying real estate collateral, both shall be reported. Hereby, the mortgage loan shall be reported in row 110 of template F 32.01 (AE-ASS) of Annex XVII to Regulation (EU) No 680/201 (ITS on Supervisory Reporting and the underlying collateral shall be reported in row 230 of template F 32.02 (AE-COL).
- Status
-
Final Q&A
- Answer prepared by
-
Answer prepared by the EBA.