- Question ID
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2023_6879
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Transparency and Pillar 3
- Article
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434a
- Paragraph
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n.a.
- Subparagraph
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n.a.
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Regulation (EU) 2022/2453 - ITS on ESG disclosures
- Article/Paragraph
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n.a.
- Type of submitter
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Credit institution
- Subject matter
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Loan collateralized by commercial/residential immovable property in CRR Pillar 3 Template 2 and Template 5
- Question
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What should be included in the line item "loan collateralized by commercial/residential immovable property" in CRR Pillar 3 Template 2 and Template 5?
- Background on the question
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Template 2: Accordingly to the new Taxonomy 3.3 i.e. applicable from Dec 23, the EBA recommended providing exposure of “Loan collateralized by commercial/residential immovable property” only for Non-Financial corporates (NFCs) instead of all sectors including households.
Template 5: Template 5 requires exposure information for “Loan collateralized by commercial/residential immovable property”, without specifying any sector.
- Submission date
- Final publishing date
-
- Final answer
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Templates 2 and 5 in Annex XXXIX of Regulation 2021/637, following their related instructions provided in Annex XL of the same Regulation, should have the same scope for the rows concerning loans collateralised by (commercial/residential) immovable property. Therefore, these loans are not limited only for non-financial corporates and this specification will be removed and corrected in the next release of the DPM/Taxonomy for Template 2.
- Status
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Final Q&A
- Answer prepared by
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Answer prepared by the EBA.