Division 174 F1

For loans and advances that have simultaneously several types of collateral or guarantee, the amount of the ‘ Maximum collateral/guarantee that can be considered ’ shall be allocated according to its quality, starting from the one with the best quality. For loans collateralised by immovable property, immovable property collateral shall always be reported first, irrespective of its quality compared to other collateral. Where the ‘ Maximum collateral/guarantee that can be considered ’ exceeds the value of immovable property collateral, its remaining value shall be allocated to other collateral types and guarantees according to its quality, starting from the one with best quality.