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Division 5 Instructions concerning specific positionsF1

United Kingdom

Original text. Later amendments are not shown.

Columns
010

Sum of losses stemming from lending up to the reference percentages

Article 101(1) points a) and point (d) of CRR respectively,

Market value and mortgage lending value according to Article 4(74) and (76) of CRR

This column collects all losses stemming from lending collateralised by residential property or by commercial immovable property up to the part of exposure treated as fully and completely secured according to Article 124 paragraph 1 of CRR.

020

Of which: immovable property valued with mortgage lending value

Reporting of those losses, where the value of the collateral has been calculated as mortgage lending value.

030

Sum of overall losses

Article 101(1) point (b) and point (e) CRR respectively

Market value and mortgage lending value according to Article 4(74) and (76) of CRR

This column collects all losses stemming from lending collateralised by residential property or by commercial immovable property up to the part of exposure treated as fully secured according to Article 124 paragraph 1 of CRR.

040

Of which: immovable property valued with mortgage lending value

Reporting of those losses, where the value of the collateral has been calculated as mortgage lending value

050

Sum of the exposures

Article 101(1) point (c) and point (f) CRR respectively

The value to be reported is only that part of the exposure value which is treated as fully secured by immovable property, i.e. the part that is treated as unsecured is not relevant for the loss reporting.

In the event of default, the exposure value reported equals the exposure value directly before default.

Rows
010

Residential property

020

Commercial immovable property

Annotations

Textual amendments

F1

Substituted by Commission Implementing Regulation (EU) 2017/2114 of 9 November 2017 amending Implementing Regulation (EU) No 680/2014 as regards templates and instructions (Text with EEA relevance).