Commission Implementing Regulation (EU) 2023/2083 of 26 September 2023 laying down implementing technical standards for the application of Article 16(1) of Directive (EU) 2021/2167of the European Parliament and of the Council with regard to the templates to be used by credit institutions for the provision to buyers of information on their credit exposures in the banking bookText with EEA relevance.

Choice:

(a) Fixed;

(b) Variable;

(c) Mixed.

3.4.83,16LoanDescription of Interest Rate TypeApplicable to allApplicable to allDescription of interest rate type when Mixed is selected in field Interest Rate Type. This data field is required only when the field 'Days in Past-Due' is less than or equal to 365 days in past-due.Alphanumeric3,17LoanInterest rate spread/marginApplicable to allApplicable to allMargin or spread (expressed as a percentage) to add to the reference rate that is used for the calculation of the interest rate in basis points. It's applicable at the cut-off date, which takes into account any current forbearance measure granted. This data field is required only when the field 'Days in Past-Due' is less than or equal to 365 days in past-due.Percentage3.4.12

3,18LoanReference RateApplicable to allApplicable to all

Reference rate used for the calculation of the actual interest rate.

Combination of the reference rate value and maturity value, applicable at the cut-off date when Variable is selected in the field Interest Rate Type. This data field is required only when the field 'Days in Past-Due' is less than or equal to 365 days in past-due.

Alphanumeric3,19LoanInterest rate reset frequencyApplicable to allApplicable to all

Frequency at which the interest rate is reset after the initial fixed-rate period, if any.

It's applicable at the cut-off date, which takes into account any current forbearance measure. This data field is required only when the field 'Days in Past-Due' is less than or equal to 365 days in past-due.

Choice:

(a) Not resettable

(b) Overnight

(c) Monthly

(d) Quarterly

(e) Semi-annually

(f) Annually

(g) At creditor discretion

(h) Other frequency

3.4.93,20LoanPayment FrequencyApplicable to allApplicable to all

Frequency of payments due, either of principal or interest, i.e. number of months between payments.

It is based on the current loan agreement as at the cut-off date, which takes into account any current forbearance measure. This data field is required only when the field 'Days in Past-Due' is less than or equal to 365 days in past-due.

Choice:

(a) Monthly

(b) Quarterly

(c) Semi-annually

(d) Annually

(e) Bullet

(f) Zero coupon

(g) Other

3.4.163,21LoanLast Payment DateApplicable to allApplicable to allDate that the last payment was made.dd/mm/yyyyAnnex X.NPEL 30.3,22LoanLast Payment AmountApplicable to allApplicable to allAmount of last payment.Number

3,23LoanDate of the default status of the instrumentApplicable to allApplicable to allThe date on which the default status is considered to have occurred. Where default is as per Article 178 of Regulation (EU) No 575/2013 (CRR). In case of non-performing loans that are not in default status, this data field is not reported.Mandatorydd/mm/yyyy4.4.5Definition of default as of Article 1783,24LoanLoan legal statusApplicable to allApplicable to allIndication of the loan legal status as at the cut-off date.Mandatory

Choice:

(a) out of court settlement;

(b) legal proceedings;

(c )

no legal or 'out of court' action taken.

3,25Loan

Date of initiation of legal

proceedings

Applicable to allApplicable to allThe date on which the legal proceedings were initiated. This date must be the most recent relevant date prior to the cut-off date and must only be reported if the field 'Loan legal status' has the value 'legal proceedings'.Mandatorydd/mm/yyyy3,26LoanStage reached in legal proceedingsApplicable to allApplicable to all

It is an indication of how advanced the relevant legal procedure has become as a result of various legal steps in the legal procedure having been completed for each secured or unsecured loan. The generic, standardised legal actions across countries are identified below. This is not an exhaustive list of legal actions and therefore the institution should make a value judgement as to whether they should add any additional legal actions to the generic standardised legal actions. Multiple selections of stages are allowed to be entered if applicable:

(a) Initial stage;

(b) A proof of claim has been filed by the seller;

(c) A notice of intention to sell secured assets has been given;

(d) A distribution has been made to the seller;

(e) A notice of the end of the procedure has been given.

This data field must only be reported if the field 'Loan legal status' has the value 'legal proceedings'.

Mandatoryalphanumeric

3,27LoanJurisdiction of CourtApplicable to allApplicable to allLocation of the court where the court case is being heard.This field is required only when a court case has been initiatedMandatoryChoice populated by using ISO 3166 ALPHA-2.Annex X.NPEL203,28LoanDate of Obtaining Order for PossessionApplicable to allSecured loanDate that the order for possession is granted by the court. This field is required only when an order for possession has been granted by the court.dd/mm/yyyyAnnex X.NPEL213,29LoanStatute of limitations dateApplicable to allApplicable to allDate when the loan expires and legal proceedings cannot be undertaken.This field is required only when it is applicable under the governing law of the loan agreement and the legal status of the loan.Mandatorydd/mm/yyyy3,30LoanSyndicated LoanApplicable to allApplicable to allIndicator as to whether the loan is provided by a syndicate or consortium of two or more credit institutions. This means that in the case of a syndicated loan the institution holds less than 100% of the total loan.Boolean (Yes or No).3,31LoanSyndicated PortionApplicable to allApplicable to allPercentage of the portion held by the institution. Applicable when Yes is selected in field Syndicated Loan.PercentageAnnex X.NPEL 313,32LoanSecuritisedApplicable to allApplicable to allIndicator as to whether the loan has been securitised or within covered bond pool.Boolean (Yes or No).3,33LoanLease agreementApplicable to allSecured loanIndicator as to whether the credit agreement contains a lease.MandatoryBoolean (Yes or No).IFRS 16.93,34LoanStart Date of LeaseApplicable to allSecured loanDate that the current lease starts if 'yes' is selected in the field 'Lease agreement'.dd/mm/yyyy3,35LoanEnd Date of LeaseApplicable to allSecured loanDate that the current lease ends if 'yes' is selected in the field 'Lease agreement'.dd/mm/yyyy

3,36LoanLease Break OptionApplicable to allSecured loanDetails of any lease break clause(s) if 'yes' is selected in the field 'Lease agreement'.Alphanumeric3,37LoanType of LeaseApplicable to allSecured loanType of the lease agreement with the counterparty if 'yes' is selected in the field 'Lease agreement'.

Choice:

(a) Triple Net (Tenant pays the base rental amount plus operating costs, including real estate taxes, insurance, maintenance, and repairs);

(b) Net-Net Lease (Tenant pays the base rental amount, real estate taxes, and insurance premiums).

3,38LoanForbearance measureApplicable to allApplicable to allIndicator as to whether forbearance measures are currently applied to the loan at the cut-off date.MandatoryBoolean (Yes or No).Art. 47b3,39LoanType of Forbearance measureApplicable to allApplicable to allTypes of forbearance as defined in accordance with the criteria and the definitions specified in paragraphs 357 and 358 of Part 2 of Annex V to Implementing Regulation (EU) No 2021/451. Applicable when 'yes' is selected in the field 'Forbearance measure'. Multiple choices are permitted.Mandatory

Choice:

(a) grace period/payment moratorium;

(b) interest rate reduction;

(c) extension of maturity/term;

(d) rescheduled payments;

(e) debt forgiveness;

(f) debt asset swaps;

(g) other forbearance measures.

Annex V.Part 2.357-358.3,40LoanEnd Date of Forbearance measureApplicable to allApplicable to allDate that the current applicable forbearance measure ends. Applicable when 'yes' is selected in the field 'Forbearance measure'. In case of multiple forbearance measures, the most recent end date of the forbearance measures is considered.Mandatorydd/mm/yyyyAnnex X.NPEL 41

3,41LoanDescription of the Forbearance measuresApplicable to allApplicable to allFurther comments/details on the forbearance measures, including the description of any clause to stop forbearance and multiple forbearance measures applied to the loan. Applicable when 'yes' is selected in the field 'Forbearance measure'.Alphanumeric3,42LoanDebt ForgivenessApplicable to allApplicable to allGross carrying amount of the loan that was partially forgiven as part of current forbearance measure, including principal forgiveness agreed by external collection agencies, as at the cut-off date. Where debt forgiveness refers to a partial cancellation of the loan by the institution through forfeiture of right to legally recover it as specified in paragraph 358 of Part 2 of Annex V to Implementing Regulation (EU) No 2021/451. The gross carrying amount is defined in accordance with paragraph 34.Part 1 of Annex V to Implementing Regulation (EU) No 2021/451. Applicable when the category (e) debt forgiveness is selected in the field 'Type of Forbearance'.NumberAnnex V.Part 1.34 and Part 2.3583,43LoanNumber of historical forbearanceApplicable to allApplicable to allNumber of forbearance(s) that happened in the last two years. Applicable when 'yes' is selected in the field 'Forbearance measure'.Number3,xxLoan4,00Collateral, guarantee and enforcementProtection IdentifierApplicable to allSecured loanInstitution’s internal identifier to uniquely identify each protection used to secure the loan (collateral or guarantee). Each protection must have one protection identifier at the cut-off date. This value cannot be used as the protection identifier for any other protection. Where the categories of the collateral and guarantee are those defined in the template F13.01 of Annexes III and IV to Implementing Regulation (EU) No 2021/451.MandatoryAlphanumeric2.2.6Annex III and IV. F 13.01

4,01Collateral, guarantee and enforcementType of immovable propertyApplicable to allSecured loanType of the immovable property collateral. Applicable to all immovable (real estate) collateral.Mandatory

Choice:

(a) office

(b) retail

(c) industrial

(d) residential

(e) other

4,02Collateral, guarantee and enforcementType of movable property, other collateral and guaranteeApplicable to allSecured loanType of movable property, other collateral and guarantee. Applicable to collateral (other than immovable property) and guarantees.Mandatory

Choice populated according to the seller's segmentation. A suggested list is the following:

(a) Auto mobile vehicles

(b) Industrial and commercial vehicles (including commercial trucks, rail vehicles etc.)

(c) Nautical vehicles and ships (includes Nautical leisure vehicles)

(d) Aeroplanes

(e) Industrial equipment (includes Machine tools and Energy related equipment and Floating charge)

(f) Office equipment

(g) Medical equipment

(h) Goods and inventory (company's goods and products that are ready to sell, along with the raw materials that are used to produce them)

(i) Other physical collateral

(j) Equity and debt securities

(k) Financial Guarantees

(l) Life insurance policies pledged

(m) Gold, currency and deposits

(n) Other collateral

4,03Collateral, guarantee and enforcementAddress of immovable propertyApplicable to allSecured loanStreet address where the immovable property is located at, including flat/house, number or name. Applicable to all immovable (real estate) collateral.MandatoryAlphanumeric4,04Collateral, guarantee and enforcementCity of immovable PropertyApplicable to allSecured loanCity where the immovable property is located at. Applicable to all immovable (real estate) collateral.MandatoryChoice populated by using UN/LOCODE.4,05Collateral, guarantee and enforcementImmovable property PostcodeApplicable to allSecured loanPostcode where the immovable Property is located at. Applicable to all immovable (real estate) collateral, unless there is no postal code for land or alike.MandatoryAlphanumeric4,06Collateral, guarantee and enforcementImmovable property CountryApplicable to allSecured loanRegion or country where the immovable property collateral is located. Applicable to all immovable (real estate) collateral.MandatoryChoice populated by using ISO 3166 ALPHA-2 of the region or country in which the collateral is located.4,07Collateral, guarantee and enforcementImmovable property collateral cadaster identification numberApplicable to allSecured loanThe identification number under which the immovable property collateral is recorded in the cadaster.Alphanumeric4,08Collateral, guarantee and enforcementCadaster identificationApplicable to allSecured loanThe name and/or identification code of the official register (cadaster) showing details of ownership, boundaries and value of the immovable property (collateral).Alphanumeric

4,09Collateral, guarantee and enforcementLien positionApplicable to allSecured loan

The highest ranking position held by the institution in relation to the collateral other than mortgage guarantee, which determines the order in which the law recognises the institution's claims against the collateral in a foreclosure. In case the loan has several liens on one collateral, the highest claim held by the institution is reported in this field.

Applicable if the lien is recorded against the title to the collateral in the official deed records.

In the case of mortgage guarantees, this field is not filled under this template but in the Template 4.2: Mortgage guarantee.

MandatoryNumber4,10Collateral, guarantee and enforcementHigher Ranking LoanApplicable to allSecured loan

The amount that higher ranking claimants/holders of first position liens are entitled to receive before the institution in a foreclosure of the collateral other than mortgage guarantee. The purpose of this field is to provide an indication of the extent to which the institution will be able to recoup the outstanding debt from the collateral in a foreclosure after first position liens have been settled in full.

Applicable if the institution does not hold the first position lien in relation to the collateral.

In the case of mortgage guarantees, this field is not filled under this template but in the Template 4.2: Mortgage guarantee.

MandatoryNumber

4,11Collateral, guarantee and enforcementRegister of Deeds NumberApplicable to allSecured loan

Registration number under which the institution's lien against the title to the collateral other mortgage guarantee is recorded in the official deed records.

Applicable if the institution has a lien on the collateral.

In the case of mortgage guarantees, this field is not filled under this template but in the Template 4.2: Mortgage guarantee.

Alphanumeric4,12Collateral, guarantee and enforcementYear of constructionApplicable to allSecured loanThe year in which the collateral was constructed.4,13Collateral, guarantee and enforcementBuilding Area (M2)Applicable to allSecured loanBuilding area (square metres) of the immovable property. Applicable to all immovable (real estate) collateral.Number4,14Collateral, guarantee and enforcementLand Area (M2)Applicable to allSecured loanLand area surrounding the immovable property (square metres). Applicable to all immovable (real estate) collateral.Number4,15Collateral, guarantee and enforcementCompletion of immovable propertyApplicable to allSecured loanIndicator as to whether the construction of the immovable property is complete.Boolean (Yes or No).4,16Collateral, guarantee and enforcementValue of Energy Performance CertificateApplicable to allSecured loanFor immovable property collateral, value stated on the Energy Performance Certificate as defined in the EU Energy Efficiency Directive 2012. Applicable to all immovable (real estate) collateral.

Choice:

(a) A;

(b) B;

(c) C;

(d) D;

(e) E;

(f) F;

(g) G.

4,17Collateral, guarantee and enforcementType of OccupancyApplicable to allSecured loan

Type of occupancy for immovable property collateral.

If the property has a mixed use, it can be classified according to its dominant use (based for example on the surface areas dedicated to each use).

Applicable to all immovable (real estate) collateral.

Choice:

(a) Owner-occupied;

(b) Rented;

(c )

Other.

4,18Collateral, guarantee and enforcementCurrency of collateral and guaranteeApplicable to allSecured loanCurrency that the valuation and cash flows related to the collateral or guarantee are expressed in. Applicable to all type of collateral (immovable and movable property) and guarantees.MandatoryChoice field populated by using ISO 4217 Currency Codes.4,19Collateral, guarantee and enforcementLatest Internal Valuation AmountApplicable to allSecured loanThe value of the collateral as established for the relevant type of collateral following the chosen internal valuation approach, when last assessed at or prior to the cut-off date. This reflects the value of the collateral, without considering any (regulatory) haircuts. This data field is required when the institution has performed a recent internal valuation before or as at the cut-off date.MandatoryNumber4,20Collateral, guarantee and enforcementDate of Latest Internal ValuationApplicable to allSecured loan

Date that the latest internal valuation as reported in the field 'latest internal valuation amount' took place at or prior to the cut-off date.

Applicable when the institution has performed a recent internal valuation before or as at the cut-off date.

Mandatorydd/mm/yyyy

4,21Collateral, guarantee and enforcementType of Appraisal Amount for the Latest Internal ValuationApplicable to allSecured loan

The type of appraisal amount applied for the latest internal valuation of the collateral: market value, book value, liquidation value, other.

The market value is the expected price of the collateral at which it would change hands between a willing and informed buyer and seller.

The liquidation value is the expected value of the collateral if it were to be liquidated, presumably at a loss (because it is allowed insufficient time to sell on the open market).

The book value is the value of the collateral determined by reference to an intrinsic characteristic such as its cost, its principal balance or the amount that a third party is contractually obligated to pay to acquire, settle or discharge it.

The type of appraisal amount is futher complemented by information about the method applied for the valuation in the field 'Type of Latest Internal Valuation'.

Applicable when the institution has performed an internal valuation before or as at the cut-off date.

Mandatory

Choice:

(a) market value,

(b) liquidation value,

(c) book value,

(d) other

4,22Collateral, guarantee and enforcementType of Latest Internal ValuationApplicable to allSecured loanType of the latest internal valuation for the collateral as reported in the field 'Latest internal valuation amount'. Applicable when the institution has performed an internal valuation before or as at the cut-off date.

Choice populated according to the seller's segmentation. A suggested list is the following:

(a) Full Appraisal;

(b) Drive-by;

(c) Automated Valuation Model;

(d) Indexed;

(e) Desktop;

(f) Managing or Estate Agent;

(g) Purchase Price;

(h) Hair Cut;

(i) Mark to market;

(j) Counterparties Valuation;

(k) Other.

4,23Collateral, guarantee and enforcementLatest External Valuation AmountApplicable to allSecured loanThe value of the collateral as established for the relevant type of collateral following the chosen external valuation approach, when last assessed at or prior to the cut-off date. This reflects the value of the collateral, without considering any (regulatory) haircuts. This data field is required when the institution has asked for a recent external valuation before or as at the cut-off date.MandatoryNumber4,24Collateral, guarantee and enforcementDate of Latest External ValuationApplicable to allSecured loan

Date that the latest external valuation as reported in the field 'latest external valuation amount' took place at or prior to the cut-off date.

Applicable when the institution has asked for a recent external valuation performed before or as at the cut-off date.

Mandatorydd/mm/yyyy4,25Collateral, guarantee and enforcementType of Appraisal Amount for the Latest External ValuationApplicable to allSecured loan

The type of appraisal amount applied for the latest external valuation of the collateral: market value, book value, liquidation value, other.

The market value is the expected price of the collateral at which it would change hands between a willing and informed buyer and seller.

The liquidation value is the expected value of the collateral if it were to be liquidated, presumably at a loss (because it is allowed insufficient time to sell on the open market).

The book value is the value of the collateral determined by reference to an intrinsic characteristic such as its cost, its principal balance or the amount that a third party is contractually obligated to pay to acquire, settle or discharge it.

The type of appraisal amount is futher complemented by information about the method applied for the valuation in the field 'Type of Latest External Valuation'.

Applicable when the institution has had an external valuation performed before or as at the cut-off date.

Mandatory

Choice:

(a) market value,

(b) liquidation value,

(c) book value,

(d) other

4,26Collateral, guarantee and enforcementType of Latest External ValuationApplicable to allSecured loanType of the latest external valuation for the collateral as reported in the field 'Latest external valuation amount'. Applicable when the institution has had an external valuation performed before or as at the cut-off date.

Choice:

(a) Full Appraisal;

(b) Drive-by;

(c) Automated Valuation Model;

(d) Indexed;

(e) Desktop;

(f) Managing or Estate Agent;

(g) Purchase Price;

(h) Hair Cut;

(i) Mark to market;

(j) Counterparties Valuation;

(k) Other.

4,27Collateral, guarantee and enforcementFinancial Guarantee AmountApplicable to allSecured loan

Maximum amount of the guarantee that can be considered as defined in paragraph 119 of Annex V. Part 2 to Commission Implementing Regulation (EU) 2021/451, i.e. for financial guarantees received, the maximum amount of the guarantee that can be considered is the maximum amount the guarantor would have to pay if the guarantee is called on.

Applicable when Financial Guarantees is selected in the field Type of movable property, other collateral and guarantee.

MandatoryNumberAnnex V.Part 2.1194,28Collateral, guarantee and enforcementISINApplicable to allSecured loanISIN number in accordance with the ISIN Holdings data. Applicable when Equity and debt Securities is selected in the field Type of movable property, other collateral and guarantee.Number4,29Collateral, guarantee and enforcementEnforcement StatusApplicable to allSecured loanIndicator as to whether the collateral has entered into the enforcement process as at cut-off date. Applicable to all type of collateral (immovable and movable property).MandatoryBoolean (Yes or No).Annex X.NPEC 7

4,30Collateral, guarantee and enforcementEnforcement Status Third PartiesApplicable to allSecured loanIndicator as to whether any other secured creditors have taken steps to enforce security over the collateral as at the cut-off date. Applicable to all type of collateral (immovable and movable property)Boolean (Yes or No).Annex X.NPEC 84,31Collateral, guarantee and enforcementJurisdiction of CourtApplicable to allSecured loan

Country of the court responsible for execution of the enforcement process.

Applicable when 'yes' is selected in the field 'Enforcement status'.

MandatoryChoice populated by using ISO 3166 ALPHA-2.4,32Collateral, guarantee and enforcementCurrency of EnforcementApplicable to allSecured loanCurrency that the items related to enforcement are expressed in. Applicable when 'yes' is selected in the field 'Enforcement status'.Choice populated by using ISO 4217 Currency Codes.4,33Collateral, guarantee and enforcementIndicator of EnforcementApplicable to allSecured loanIndicator as to whether the enforcement process has been entered into by the corporate or private individual counterparty. Applicable when 'yes' is selected in the field 'Enforcement status'.Boolean (Yes or No).4,34Collateral, guarantee and enforcementCourt Appraisal AmountApplicable to allSecured loanCourt appraisal amount of the collateral. Applicable when 'yes' is selected in the field 'Enforcement status'.MandatoryNumberAnnex X.NPEC 124,35Collateral, guarantee and enforcementDate of Court AppraisalApplicable to allSecured loanDate that the court appraisal happened. Applicable if a court appraisal has occurred, when 'yes' is selected in the field 'Enforcement status'.Mandatorydd/mm/yyyyAnnex X.NPEC 134,36Collateral, guarantee and enforcementCash in courtApplicable to allSecured loanCash in court from sold assets awaiting for disburcemen to the institution.Number

4,37Collateral, guarantee and enforcementSale Agreed PriceApplicable to allSecured loanAgreed price for the disposal of the collateral. Applicable when 'yes' is selected in the field 'Enforcement status'.MandatoryNumberAnnex X.NPEC 194,38Collateral, guarantee and enforcementNext Auction DateApplicable to allSecured loanDate of the next intended auction to sell the collateral. Applicable when 'yes' is selected in the field 'Enforcement status'.Mandatorydd/mm/yyyyAnnex X.NPEC 234,39Collateral, guarantee and enforcementCourt Auction Reserve Price for Next AuctionApplicable to allSecured loanCourt set reserve price for next auction. The amount is the minimum price required by the court. Applicable when 'yes' is selected in the field 'Enforcement status'.MandatoryNumberAnnex X.NPEC 244,40Collateral, guarantee and enforcementLast Auction DateApplicable to allSecured loanDate that the last auction was performed in order to sell the collateral. Applicable when 'yes' is selected in the field 'Enforcement status'.Mandatorydd/mm/yyyyAnnex X.NPEC 254,41Collateral, guarantee and enforcementCourt Auction Reserve Price for Last AuctionApplicable to allSecured loanCourt set reserve price for last auction. This is the minimum price required by the court. Applicable when 'yes' is selected in the field 'Enforcement status'.NumberAnnex X.NPEC 264,42Collateral, guarantee and enforcementNumber of Failed AuctionsApplicable to allSecured loanNumber of failed previous auctions for the collateral. Applicable when 'yes' is selected in the field 'Enforcement status'.NumberAnnex X.NPEC 274,xxCollateral, guarantee and enforcement4,43Mortgage guaranteeMortgage IdentifierApplicable to allSecured loanThe institution’s internal identifier for the Mortgage Agreement.MandatoryAlphanumeric

4,44Mortgage guaranteeMortgage amountApplicable to allSecured loan

The maximum amount (including any fees, expenses, and liens on the immovable property) that the institution is entitled to receive in a foreclosure of the immovable property, which serves as collateral for the mortgage, as registered in the official deed register.

Applicable if a mortgage lien has been established on the collateral.

MandatoryNumber4,45Mortgage guaranteeLien positionSecured loan

The highest ranking position held by the institution in relation to the collateral which determines the order in which the law recognises the institution's claims against the collateral in a foreclosure. In case the loan has several liens on one collateral, the highest claim held by the institution is reported in this field.

Applicable if a mortgage lien is recorded against the title to the collateral in the official deed records.

MandatoryNumber4,46Mortgage guaranteeHigher ranking loanSecured loan

The amount that higher ranking claimants/holders of first position liens are entitled to receive before the institution in a foreclosure of the collateral. The purpose of this field is to provide an indication of the extent to which the institution will be able to recoup the outstanding debt from the collateral in a foreclosure after first position liens have been settled in full.

Applicable if the institution does not have the first mortgage lien position in relation to the collateral.

MandatoryNumber

4,47Mortgage guaranteeRegister of Deeds NumberSecured loan

Registration number under which the institution's mortgage lien against the title to the collateral is recorded in the official deed records.

Applicable if the institution has a mortgage lien on the collateral.

Alphanumeric4,xxMortgage guarantee5,00Historical collection of repaymentsLoan IdentifierApplicable to allApplicable to allInstitution’s internal identifier to uniquely identify each loan under a single loan agreement. Each loan must have one loan identifier at the cut-off date. This value cannot be used as the loan identifier for any other loan under the same or different loan agreement.MandatoryAlphanumeric5,01Historical collection of repaymentsType of CollectionApplicable to allApplicable to allIndication whether the collections of repayments occurred internally or by external collection agencies.

Choice:

(a) Internal;

(b) External.

5,02Historical collection of repaymentsName of External Collection AgentApplicable to allApplicable to allName of the external collection agent. The field is required only in case of external collection.Alphanumeric5,03Historical collection of repaymentsHistory of Total RepaymentsApplicable to allApplicable to allTotal repayment amounts received by the institution for the past thirty-six months minimum from the cut-off date irrespective of the source of repayment, including collections by external collection agencies. Where the amounts are aggregated per month and presented in separate columns.MandatoryNumber5,04Historical collection of repaymentsHistory of Repayments - From Collateral SalesApplicable to allSecured loanRepayment amounts made by the collateral disposal for the past thirty-six months minimum from the cut-off date. Where the amounts are aggregated per month and presented in separate columns.Number5,xxHistorical collection of repayments

Annex

ANNEX III

Instructions for filling templates for loan-by-loan information

This Annex III contains instructions for the use of the data templates for non-performing loans, provided for in Annex I, and of the data glossary set out in Annex II. The instructions are structured into two parts. Part 1 contains general instructions including references, conventions applicable to the templates and an explanation of how to use the data glossary. Part 2 provides specific instructions in relation to the data templates.

PART 1

GENERAL INSTRUCTIONS

1. REFERENCES

In addition to the definitions laid down in Article 2, the following definitions and abbreviations shall apply for data templates for non-performing loans and for the data glossary:

(a) loan: this term is conventionally used in data templates to refer to credit agreements as defined in Article 3, point (13), of Directive (EU) 2021/2167;

(b) secured loan: means a loan for which either collateral has been pledged or financial guarantees have been received, including the unsecured part of a partially secured or partially guaranteed exposure;

(c) commercial real estate: means any income-producing real estate, either existing or under development, with the exception of social housing and of property owned by end-users, as defined in Article 2 of the Commission Delegated Regulation (EU) 2020/1224 of 16 October 2019;

(d) residential real estate: means any immovable property, available for dwelling purposes, including buy-to-let housing or property, that is acquired, built or renovated by a private household and that is not qualified as commercial real estate, as defined in in Article 2 of the Commission Delegated Regulation (EU) 2020/1224 of 16 October 2019;

(e) IAS or IFRS: means the International Accounting Standards, as defined in Article 2 of Regulation (EC) No 1606/2002 of the European Parliament and of the Council;

(f) FINREP: means the financial information templates referred to in Annex V of Commission Implementing Regulation (EU) 2021/451;

(g) ANACREDIT: means the common granular analytical credit database referred to in Regulation (EU) No 2016/867 of the European Central Bank.

1. DATA GLOSSARY

The data glossary, which is an integral part of the data templates, contains all the information on the data fields to be provided in the data templates for non performing loans. That information allows credit institutions and prospective buyers to understand how each data field should be used/completed, the applicability of each field in relation to both the borrower type and the loan type. The data glossary also provides references to the EU legal acts that use similar data fields.

With the data glossary, credit institutions are able to identify their internally available data for the valuation of transactions concerning non-performing loans and compare those data with the data glossary. Specifically, the data glossary contains a list of all the data fields included in the data templates for non-performing loans with their specifications, including:

(a) the index number for each data field;

(b) the label of each data field;

(c) a description of the information that should be provided in each data field;

(d) the borrower type to which each data field is applicable, including corporates, private individuals or all;

(e) the loan type to which each data field is applicable, including secured loan or all (secured and unsecured loans);

(f) which data fields are marked as Mandatory;

(g) the field type, which can be one of the following: Boolean, Choice, Date (DD/MM/YYYY), Alphanumeric, Percentage and Number;

(h) references to the EU legal acts that use similar data fields.

1. CONVENTIONS

Unless stated otherwise in the description column of the data glossary, credit institutions shall data populate all data fields with the data at the as of the cut-off date.

In the data glossary, the field type column sets out the choice of format standards for Boolean, Choice, Alphanumeric, Number, Percentage and Date fields. However, the parties involved in the transaction may agree to use different format standards.

Where the field type is Boolean, the field choice is Yes or No.

Where the field type is Choice, credit institutions shall select from a list the choice that is applicable to the data field. The choice field shall be entered as the full name of the choice option. For example, where the choice field is ‘(a) Private individual, the credit institution shall enter Private individual into the data template.

Where the field type is Alphanumeric, credit institutions shall enter free text into that data field. That free text may consist either of alphabetical and numerical symbols, or of a finite sequence of characters.

Where the field type is a Number, credit institutions shall enter a number expressed to two decimal places. Unless stated otherwise in the data glossary, all numerical values are expressed as positive numbers. Furthermore, where relevant credit institutions shall provide the amounts in their own currency.

Where the field type is a Percentage, credit institutions shall enter a percentage expressed as a ratio to two decimal places.

Where the field type is a Date, credit institutions shall use the format DD/MM/YYYY.

1. MANDATORY DATA FIELDS AND ADDITIONAL INFORMATION

Credit institutions shall provide a value for all data fields that are marked in the data glossary as mandatory, except where those data are not relevant for the underwriting criteria specified in the description of the data field or are not relevant in respect of the borrower type or the loan type.

For data fields that are not marked as mandatory in the data glossary, credit institutions shall make reasonable efforts to provide information. However, when those data are not available under the template format, credit institutions may provide those data in a different format or not provide those data at all.

Credit institutions that agree with a prospective buyer to provide more information than required by this Regulation by using the template format, shall add rows with their own specified index (1,xx.1; 3,xx; 4,xx; 5,xx) under the template concerned and in the data glossary. For such additional information, credit institutions may use the 2018 version 1.1 EBA NPL transaction data templates as a reference. Such additional information should as a rule not contain additional personal data, in line with the principle of data minimisation and data protection by design and by default.

PART 2

TEMPLATE RELATED INSTRUCTIONS

1. COUNTERPARTY (Template 1)

Template 1 provides the information necessary to identify the counterparty where that counterparty may assume the role of borrower or protection provider in relation to different loan contracts. The counterparty may, in turn, be a private individual or a corporate. Where the counterparty is a corporate, it may or may not be part of a counterparty group. In addition, Template 1 covers some information on any insolvency or restructuring proceedings to which the counterparty is subject. Credit institutions shall provide further information on any legal proceeding in relation to a particular loan in Template 3.

Credit institutions shall provide the information required by Template 1 in accordance with the specifications laid down in the data glossary of Annex II. Template 1 is linked to the other templates by the use of the counterparty identifier, which is also included in Template 2. Credit institutions may provide additional information in accordance with Part 1, General instructions, Section 4.

1. RELATIONSHIP (Templates 2.1; 2.2; 2.3; 2.4)

Template 2 provides the relationship between Template 1 and the other templates by using unique identifiers applied to each counterparty, loan, mortgage guarantee and protection. Credit institutions shall specify those identifiers at the cut-off date to identify the non-performing loan that are object to a sale or transfer transaction.

Template 2.1 shows the relationship between borrowers and loans. One borrower may have several loans that are identified by the related loan identifiers. A loan may in turn have one or more counterparties.

Template 2.2 shows the relationship between mortgage loans and protections (collateral, guarantee). A mortgage deed may relate to a pledge of collateral or to several collaterals, which relate in turn to a loan or several loans. On the other hand, a collateral may refer to one or multiple mortgage deeds.

Template 2.3 shows the relationship between loans other than mortgage loans and protections (collateral, guarantee). A loan may have several collaterals, and a collateral may be related to several loans.

Template 2.4, shows the relationships between the guarantee received and its protection provider.

Credit institutions shall provide the information required by Template 2 in accordance with the specifications laid down in the data glossary of Annex II.

1. LOAN (Template 3)

Template 3 provides information on the contractual loan agreement, including any lease agreement and forbearance measure granted. In addition, template 3 covers information on any legal proceeding referred to the loan, including, among others, the legal status, the stage reached in legal proceedings and the date of initiation of legal proceedings.

Credit institutions shall provide the information required by Template 3 in accordance with the specifications laid down in the data glossary of Annex II. Template 3 is linked to the other templates by the use of the loan identifier, which is also included in Template 2. Credit institutions may provide additional information in accordance with Part 1 General instructions, Section 4.

1. COLLATERAL, GUARANTEE AND ENFORCEMENT (Templates 4.1; 4.2)

Template 4.1 provides information on any collateral, including immovable and movable property collateral, and guarantees which secure a loan. In addition, the template covers relevant information on any applicable enforcement procedure.

Credit institutions that are a lessee in a lease contract shall provide information on any lease asset (i.e., right-of-use assets) recognised in their financial statements in accordance with the applicable accounting standards.

Credit institutions shall also provide the latest estimated value of any collateral before or at the cut-off date. The latest estimate value may be calculated either internally by the credit institution, or by an external valuer. Credit institutions shall provide the latest evaluation (internal or external), when it is available. When both internal and external valuations are available, credit institutions may provide the prospective buyer with both values with the related valuation dates.

In case of mortgage guarantees, credit institutions shall provide the information on mortgage amount, lien position, and higher ranking loan in Template 4.2.

Credit institutions shall provide the information required by Template 4 in accordance with the specifications laid down in the data glossary of Annex II. Template 4.1 and template 4.2 are linked to the other templates by the use of the protection identifier and the mortgage identifier, which are also included in Template 2. Credit institutions may provide additional information in accordance with Part 1 General instructions, Section 4.

1. HISTORICAL COLLECTION OF REPAYMENTS (Template 5)

Template 5 provides information on the historical collection for each loan before the cut-off date, including when the credit institution has used an external collection agent.

Credit institutions shall aggregate the total historical repayment amounts per month and present those amounts in separate columns, covering a minimum period of 36 months before the cut-off date.

Credit institutions shall provide the information required by Template 5 in accordance with the specifications laid down in the data glossary of Annex II. Template 5 is linked to the other templates by the use of the loan identifier, which is also included in Templates 2 and 3. Credit institutions may provide additional information in accordance with Part 1 General instructions, Section 4. Credit institutions may provide a longer time series before the cut-off date.