Reporting of loans collateralized by commercial immovable property in FINREP reporting | EBA
The reporting instructions concerning the FINREP reporting of loans collateralized by commercial immovable property were clarified as of the beginning of 2018 (v.2.7 reporting version). According to the clarification, "The carrying amount of loans and advances secured by more than one type of collateral shall be classified and reported as collateralised by immovable property collateral where they are secured by immovable property collateral regardless of whether they are also secured by other types of collateral." References to the relevant parts of the instructions (Annex V. Part 2.86–87) are found, for example, in tables F05.01 and F18.00.
We request reporting entities to ensure that reporting has been made in accordance with the clarification starting from Q1/2018 reporting. We request that notifications of any revisions to this year's reports are sent in a separate email to the address EBAReportingHelpdesk(at)fiva.fi.