# Commission Implementing Regulation (EU) No 680/2014 of 16 April 2014 laying down implementing technical standards with regard to supervisory reporting of institutions according to Regulation (EU) No 575/2013 of the European Parliament and of the Council (Text with EEA relevance), Division 5: Instructions concerning specific positions

Extent: E+W+S+N.I.

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

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Source: https://www.legislation.gov.uk/eur/2014/680/annex/VII/division/5 (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-680/annex-VII/division-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.