Question
Following the answer provided on Q&A 2013_675 we would like to clarify if mortgages as the real estate collateral received should be included in template AE-COL. If so, in which column / row should it be reported.
Background on the question
Following the answer provided on Q&A 2013_675 that states that mortgages received shall be reported as collateral received, some institutions are interpreting that mortgages as the real estate collateral received should be included in template AE-COL while others are not.
Answer
Due to a potential double encumbrance of the mortgage loan as well as the underlying real estate collateral, both shall be reported. Hereby, the mortgage loan shall be reported in row 110 of template F 32.01 (AE-ASS) of Annex XVII to Regulation (EU) No 680/201 (ITS on Supervisory Reporting and the underlying collateral shall be reported in row 230 of template F 32.02 (AE-COL).