Question
What is the information requested in this row? Does it consist of loans collateralized by commercial immovable property, similarly to row 230? Or is it made up of loans granted to acquire commercial immovable property?
Background on the question
There is no normative reference in the template.
Answer
The row 210 in F 20.04 includes loans collateralized by commercial immovable property without considering if the purpose of the loan is to purchase this type of property. That is, it depends upon a classification by collateral not upon a classification by purpose.