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 book (Text with EEA relevance)

• CELEX: Implementing Regulation (EU) 2023/2083
• Articles: 10

Article 1 Scope

1.   This Regulation shall apply to the sales and transfers by credit institutions established in the Union of credit agreements that are classified as non-performing exposures in accordance with Article 47a of Regulation (EU) No 575/2013 of the European Parliament and of the Council  ( 11 ) that those credit institutions hold in their banking book, rather than in their trading book as defined in Article 4(1), point (86), of Regulation (EU) No 575/2013, and, that meet the time criteria set out in Article 16(7) of Directive (EU) 2021/2167.

2.   This Regulation shall not apply to the following:

(a)

sales of non-performing credit agreements as part of sales of branches, sales of business lines or sales of clients’ portfolios which are not limited to non-performing credit agreements and transfers of non-performing credit agreements as part of an ongoing restructuring operation of the selling credit institution within insolvency, resolution or liquidation proceedings;

(b)

sales or transfers of non-performing credit agreements through securitisation, where Regulation (EU) 2017/2402 applies and the provision of the related information is governed by Delegated Regulation (EU) 2020/1224 and Implementing Regulation (EU) 2020/1225;

(c)

sales or transfers of non-performing credit agreements pursuant to credit default swap, total return swap and other derivative contracts, contracts of insurance and sub-participation contracts;

(d)

sales or transfers of non-performing credit agreements pursuant to a financial collateral arrangement as defined in Article 2(1), point (a), of Directive 2002/47/EC of the European Parliament and of the Council  ( 12 ) or a transaction that would be a securities financing transaction as defined in Article 4(1), point (139) of Regulation (EU) No 575/2013.

Article 2 Definitions

For the purposes of this Regulation, the following definitions apply:

(1)

‘buyer’ means a credit purchaser, or a credit institution that receives a non-performing credit agreement in a transaction with another credit institution;

(2)

‘counterparty’ means either a borrower or a protection provider in relation to the non-performing credit agreement being sold or transferred;

(3)

‘protection provider’ means protection provider as defined in Article 1, point (13), of Regulation (EU) 2016/867 of the European Central Bank  ( 13 ) ;

(4)

‘cut-off date’ means the reference date for the provision of information by credit institutions;

(5)

‘non-performing credit agreement’ is a credit agreement as defined in Article 3, point (13), of Directive (EU) 2021/2167 which is classified as a non-performing exposure in accordance with Article 47a (3), points (a), (b) and (c) of Regulation (EU) No 575/2013;

Article 3 Information to be provided by credit institutions

1.   Credit institutions shall provide prospective buyers with the following information on each credit agreement:

(a)

counterparty, as set out in Template 1 of Annex I;

(b)

credit agreement, as set out in Template 3 of Annex I;

(c)

collateral, guarantee and enforcement, as set out in Template 4.1 of Annex I;

(d)

mortgage guarantee, as set out in Template 4.2 of Annex I;

(e)

historical collection of repayments, as set out in Template 5 of Annex I.

2.   Credit institutions shall provide the information referred to in paragraph 1 in accordance with the criteria and definitions laid down in the data glossary set out in Annex II and with the instructions set out in Annex III.

3.   When providing the information specified in paragraph 1, credit institutions shall use the relationship table set out in Template 2 of Annex I which mentions the relations between the data fields.

Article 4 Information granularity, completeness, and accuracy

1.   Credit institutions shall provide information for all data fields that are marked as mandatory in the data glossary set out in Annex II, except where those data fields are not applicable pursuant to the criteria specified in the instructions set out in Annex III, and with the exception of information concerning all of the following transactions:

(a)

sales or transfers of a single non-performing credit agreement or non-performing credit agreements towards a single borrower;

(b)

sales or transfers of non-performing credit agreements under or forming a part of syndicated credit agreement facilities;

(c)

sales or transfers of non-performing credit agreement where the borrower is not domiciled in the Union, or has no registered office in the Union;

(d)

sales or transfers of non-performing credit agreements by a credit institution to an undertaking which is a member of the same group as defined in Article 4(1), point (138), of Regulation (EU) No 575/2013;

(e)

sales or transfers of non-performing credit agreements that the credit institution previously acquired from an entity other than a credit institution established in the Union and subject to the requirements of Regulation (EU) No 575/2013;

(f)

sales or transfers of unsecured non-performing credit agreements where a borrower is a natural person and where such credit agreements do not fall under the scope of Directive 2008/48/EC.

2.   Credit institutions shall make reasonable efforts to provide information for the data fields that are not marked as mandatory in the data glossary set out in Annex II with exceptions for the transactions specified in paragraph 1, points (a) to (f).

Article 5 Operational procedures for the provision of information

1.   Credit institutions shall provide prospective buyers with the information specified in Article 3 before entering into a contract for the sale or transfer of non-performing credit agreement, without prejudice to Article 6(2), point (b).

2.   Credit institutions shall provide prospective buyers with the information specified in Article 3 in an electronic and machine-readable form, unless agreed otherwise between the credit institution and the prospective buyer.

Article 6 Treatment of personal data and confidential information

1.   When providing the information referred to in Article 3, credit institutions shallidentify information that is to be considered confidential pursuant to applicable Union law on data confidentiality or on banking secrecy, or pursuant to own internal rules or market practices and ensure adequate protection of such information in accordance with the applicable Union law on data confidentiality or banking secrecy.

2.   Before providing the information referred to in Article 3, credit institutions and prospective buyers:

(a)

shall enter into confidentiality agreements drafted in conformity with applicable Union law;

(b)

shall share personal data only insofar as necessary before entering into a contract for the transfer or sale of non-performing credit agreements.

3.   Credit institutions shall use secure channels including virtual data rooms or similar electronic means to provide the information referred to in Article 3.

Article 7 Entry into force

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .

Schedules & Appendices

ANNEX I

ANNEX I

Template 1:     Counterparty

Index

Data field

1,00

Counterparty Group Identifier

1,01

Name of Counterparty Group

1,02

Counterparty Identifier

1,03

Name of Counterparty

1,04

Economic activity

1,05

Role of the counterparty

1,06

Legal Type of Counterparty

1,07

Date of birth

1,08

Residency of Counterparty

1,09

Counterparty deceased

1,10

National identifier (corporates)

1,11

National identifier (private individuals)

1,12

Source of National identifier

1,13

Legal Entity Identifier (LEI)

1,14

Address of Counterparty

1,15

City of Counterparty

1,16

Postal code of Counterparty

1,17

Country of Counterparty

1,18

Availability of e-mail address

1,19

Availability of telephone number

1,20

Date of Last Contact

1,21

Date of Latest Annual Financial Statements

1,22

Currency of Financial Statements

1,23

Fixed Assets

1,24

Current Assets

1,25

Cash and Cash Equivalent Items

1,26

Total Assets

1,27

Total Liabilities

1,28

Total Debt

1,29

Annual Turnover

1,30

Annual EBIT

1,31

Name of Insolvency/Restructuring Proceedings

1,32

Status of legal proceedings

1,33

Description of other legal measures

1 ,xx

Template 2.1:     Relationship borrower- loan

Index

2,00

2,01

Data field

Counterparty Identifier

Loan Identifier

Template 2.2:     Relationship mortgage loan-protection:

Index

2,01

2,02

2,03

Data field

Loan identifier

Mortgage identifier

Protection identifier

Template 2.3:     Relationship loan other than mortgage loan - protection (collateral, guarantee)

Index

2,01

2,03

Data field

Loan identifier

Protection Identifier

Template 2.4:     Relationship guarantor- guarantee

Index

2,00

2,03

Data field

Counterparty identifier

Protection identifier

Template 3:     Loan

Index

Data field

3,00

Cut-off Date

3,01

Loan Identifier

3,02

Inception date

3,03

Governing Law of Loan Agreement

3,04

Joint Counterparties

3,05

Asset Class

3,06

Type of instrument

3,07

Legal final maturity date

3,08

Currency

3,09

Principal amount

3,10

Accrued interest

3,11

Other balances

3,12

Legal Balance

3,13

Days in Past-Due

3,14

Interest Rate

3,15

Interest Rate Type

3,16

Description of Interest Rate Type

3,17

Interest rate spread/margin

3,18

Reference Rate

3,19

Interest rate reset frequency

3,20

Payment Frequency

3,21

Last Payment Date

3,22

Last Payment Amount

3,23

Date of the default status of the instrument

3,24

Loan legal status

3,25

Date of initiation of legal proceedings

3,26

Stage Reached in legal proceedings

3,27

Jurisdiction of Court

3,28

Date of Obtaining Order for Possession

3,29

Statute of limitations date

3,30

Syndicated Loan

3,31

Syndicated Portion

3,32

Securitised

3,33

Lease agreement

3,34

Start Date of Lease

3,35

End Date of Lease

3,36

Lease Break Option

3,37

Type of Lease

3,38

Forbearance measure

3,39

Type of Forbearance measure

3,40

End Date of Forbearance measure

3,41

Description of the Forbearance measures

3,42

Debt Forgiveness

3,43

Number of historical forbearance

3 ,xx

Template 4.1:     Collateral, guarantee and enforcement

Index

Data field

4,00

Protection identifier

4,01

Type of immovable property

4,02

Type of movable property, other collateral and guarantee

4,03

Address of immovable property

4,04

City of immovable property

4,05

Immovable property Postcode

4,06

Immovable property Country

4,07

Immovable property collateral cadaster identification number

4,08

Cadaster identification

4,09

Lien position

4,10

Higher Ranking Loan

4,11

Register of Deeds Number

4,12

Year of construction

4,13

Building Area (M2)

4,14

Land Area (M2)

4,15

Completion of immovable property

4,16

Value of Energy Performance Certificate

4,17

Type of occupancy

4,18

Currency of collateral and guarantee

4,19

Latest Internal Valuation Amount

4,20

Date of Latest Internal Valuation

4,21

Type of Appraisal Amount for the Latest Internal Valuation

4,22

Type of Latest Internal Valuation

4,23

Latest External Valuation Amount

4,24

Date of Latest External Valuation

4,25

Type of Appraisal Amount for the Latest External Valuation

4,26

Type of Latest External Valuation

4,27

Financial Guarantee Amount

4,28

ISIN

4,29

Enforcement Status

4,30

Enforcement Status Third Parties

4,31

Jurisdiction of Court

4,32

Currency of Enforcement

4,33

Indicator of Enforcement

4,34

Court Appraisal Amount

4,35

Date of Court Appraisal

4,36

Cash in Court

4,37

Sale Agreed Price

4,38

Next Auction Date

4,39

Court Auction Reserve Price for Next Auction

4,40

Last Auction Date

4,41

Court Auction Reserve Price for Last Auction

4,42

Number of Failed Auctions

4 ,xx

Template 4.2:     Mortgage guarantee

NEW Index

Data field

4,43

Mortgage identifier

4,44

Mortgage amount

4,45

Lien position

4,46

Higher ranking loan

4,47

Register of Deeds Number

4 ,xx

Template 5:     Historical collection of repayments

Index

Before the cut-off date

Data field

Month 1

Month 2

Month 3

Month 4

Month 5

Month 6

Month 7

Month 8

Month 9

Month 10

Month 11

Month 12

5,00

Loan Identifier

5,01

Type of Collection

5,02

Name of External Collection Agent

5,03

History of Total Repayments

5,04

History of repayments- From Collateral Sales

5 ,xx

Index

Before the cut-off date

Data field

Month 13

Month 14

Month 15

Month 16

Month 17

Month 18

Month 19

Month 20

Month 21

Month 22

Month 23

Month 24

5,00

Loan Identifier

5,01

Type of Collection

5,02

Name of External Collection Agent

5,03

History of Total Repayments

5,04

History of repayments- From Collateral Sales

5 ,xx

Index

Before the cut-off date

Data field

Month 25

Month 26

Month 27

Month 28

Month 29

Month 30

Month 31

Month 32

Month 33

Month 34

Month 35

Month 36

5,00

Loan Identifier

5,01

Type of Collection

5,02

Name of External Collection Agent

5,03

History of Total Repayments

5,04

History of repayments- From Collateral Sales

5 ,xx

ANNEX II

ANNEX II

Index

Template

Data field

Borrower type

Loan type

Description

Mandatory data fields

Field type

ESMA

(RTS 2020/1224)

ANACREDIT (Anacredit Reporting Manual to ECB/2016/13)

FINREP

(ITS 2021/451)

CRR

IAS/IFRS

1,00

Counterparty

Counterparty Group Identifier

Applicable to all

Applicable to all

Institution's internal identifier to uniquely identify each counterparty group. Where counterparty group is defined as a group of related counterparties. Where a group could just be a standalone counterparty or multiple counterparties. Each counterparty group should have one Counterparty Group Identifier.

Mandatory

Alphanumeric

1,01

Counterparty

Name of Counterparty Group

Applicable to all

Applicable to all

Name used to refer to the counterparty group.

Mandatory

Alphanumeric

1,02

Counterparty

Counterparty Identifier

Applicable to all

Applicable to all

Institution's internal identifier to uniquely identify each counterparty. Each counterparty must have one counterparty identifier at the cut-off date. This value cannot be used as the counterparty identifier for any other counterparty.

Mandatory

Alphanumeric

2.2.3; 12.4.1

1,03

Counterparty

Name of Counterparty

Applicable to all

Applicable to all

Full legal name of the counterparty.

Mandatory

Alphanumeric

12,1

1,04

Counterparty

Economic activity

Corporate

Applicable to all

Classification of the corporate counterparty according to its economic activity, in accordance with the NACE revision 2 statistical classification as laid down in Regulation (EC) No 1893/2006.

Mandatory

Choice populated by using the classification NACE codes-a level two, three or four NACE code in accordance with Regulation (EC) No 1893/2006.

12.4.15

1,05

Counterparty

Role of the counterparty

Applicable to all

Applicable to all

Role of the counterparty ("Protection provider", "Borrower").

Mandatory

Choice:

(a)

Protection Provider;

(b)

Borrower.

1,06

Counterparty

Legal Type of Counterparty

Applicable to all

Applicable to all

Type of the counterparty broken-down by sector as defined in Annex V of the Regulation (EU) N. 2021/451 ("Non-financial corporations-SMEs"; "Non-financial corporations- other than SMEs"; "Households").

Mandatory

Choice:

(a)

Non-financial corporations-SMEs;

(b)

Non-financial corporations-other than SMEs;

(c)

Households.

Annex V.Part 1.Paragraph 5(i); Paragraph 42 (e) (f)

1,07

Counterparty

Date of birth

Private Individual

Applicable to all

Date of birth of the private individual counterparty.

dd/mm/yyyy

1,08

Counterparty

Residency of Counterparty

Private Individual

Applicable to all

Indication whether the residency of the private individual counterparty is in the same country of the institution.

Mandatory

Boolean (Yes or No).

1,09

Counterparty

Counterparty deceased

Private Individual

Applicable to all

Indication as to whether the private individual counterparty has passed away.

Boolean (Yes or No).

Annex X.NPEL9

1,10

Counterparty

National identifier

Corporate

Applicable to all

A commonly used identification code which enables the unambiguous identification of the counterparty within its country of residency.

Mandatory

Alphanumeric

1,11

Counterparty

National identifier

Private Individual

Applicable to all

A commonly used identification code which enables the unambiguous identification of the counterparty within its country of residency.

Alphanumeric

1,12

Counterparty

Source of National identifier

Corporate

Applicable to all

Name of the country specific registration office which provides the counterparty national identifier.

Mandatory

Alphanumeric

1,13

Counterparty

Legal Entity Identifier (LEI)

Corporate

Applicable to all

A legal entity identifier of the counterparty assigned in accordance with the International Organisation for Standardisations.

Choice populated by using ISO 17442.

12.4.2

1,14

Counterparty

Address of Counterparty

Corporate

Applicable to all

Counterparty's street address, including the street number.

Mandatory

Alphanumeric

12.4.8

1,15

Counterparty

City of Counterparty

Corporate

Applicable to all

Counterparty's city, town or village.

Mandatory

Alphanumeric

12.4.9

1,16

Counterparty

Postal code of Counterparty

Applicable to all

Applicable to all

Counterparty's postal code.

Mandatory

Alphanumeric

12.4.10

1,17

Counterparty

Country of Counterparty

Applicable to all

Applicable to all

Counterparty's country.

Mandatory

Choice populated by using ISO 3166-1 alpha-2 code of the country.

12.4.12

1,18

Counterparty

Availability of e-mail address

Applicable to all

Applicable to all

Indicator whether the institution has the availability of an e-mail address of the counterparty.

Boolean (Yes or No).

1,19

Counterparty

Availability of telephone number

Applicable to all

Applicable to all

Indicator whether the institution has the availability of a telephone number (mobile or landline) of the counterparty.

Boolean (Yes or No).

1,20

Counterparty

Date of Last Contact

Applicable to all

Applicable to all

The most recent date of contact with the counterparty, by using any oral or written communication mean (i.e. letter, phone collection, e-mail) and provided that a reply has been received by the counterparty.

dd/mm/yyyy

1,21

Counterparty

Date of Latest Annual Financial Statements

Corporate

Applicable to all

Date of the latest available Financial Statements.

dd/mm/yyyy

1,22

Counterparty

Currency of Financial Statements

Corporate

Applicable to all

Currency in which the latest available financial statements are expressed in.

Choice populated by using ISO 4217 currency codes.

1,23

Counterparty

Fixed Assets

Corporate

Applicable to all

Carrying amount of the corporate counterparty's fixed assets as per its latest available financial statements. Where ‘Fixed Assets’ is defined by IAS 16 (Property, Plant and Equipment) or similar according to other accounting standards, as assets whose use is for the business operation, where a value is assigned to them, and the useful economic life is more than one year.

Number

IAS 16.6

1,24

Counterparty

Current Assets

Corporate

Applicable to all

Carrying amount of the corporate counterparty's current assets, excluding cash and cash equivalent items as per its latest available financial statements. Where ‘Current Assets’ are assets that are defined by IAS 1.60, or similar according to other accounting standards, as expected to be realised in the entity’s normal operating cycle, held primarily for the purpose of trading, and expected to be realised within 12 months after the reporting period.

Number

IAS 1.60; IAS 1.66

1,25

Counterparty

Cash and Cash Equivalent Items

Corporate

Applicable to all

Carrying amount of the corporate counterparty's cash and cash equivalent items as per its latest available financial statements. Where ‘Cash and Cash Equivalents’ are defined by IAS 7 or similar according to other accounting standards, as short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.

Number

IAS 7.6

1,26

Counterparty

Total Assets

Corporate

Applicable to all

Carrying amount of the corporate counterparty's total assets, as defined by the applicable accounting standard, as per its latest available financial statements.

Number

IAS 1.9(a), IG 6

1,27

Counterparty

Total Liabilities

Corporate

Applicable to all

Carrying amount of the corporate counterparty's total liabilities, as defined by the applicable accounting standard, as per its latest available financial statements.

Number

IAS 1.9(b), IG 6

1,28

Counterparty

Total Debt

Corporate

Applicable to all

Carrying amount of the corporate counterparty's total debt as defined by the IAS 32.11 (financial liabilities) or similar applicable accounting standard, as per its latest available financial statements. It's related to all formal, written financing agreements such as short-term loans payable, long-term loans payable, and bonds payable as per the latest available financial statements.

Number

IAS 32.11

1,29

Counterparty

Annual Turnover

Corporate

Applicable to all

Annual sales volume net of all discounts and sales taxes of the counterparty in accordance with Recommendation 2003/361/EC. Equivalent to the concept of ‘total annual sales’ in Article 153(4) of Regulation (EU) No 575/2013.

Number

12.4.22

Art. 153(4)

1,30

Counterparty

Annual EBIT

Corporate

Applicable to all

Amount of annual Earnings Before Interest and Tax (EBIT) generated by the corporate counterparty as per the latest available financial statements.

Number

1,31

Counterparty

Name of Insolvency/Restructuring Proceedings

Applicable to all

Applicable to all

Name of any insolvency or restructuring proceedings to which the counterparty is subject.

Mandatory

Choice dependent on the country.

1,32

Counterparty

Status of legal proceedings

Applicable to all

Applicable to all

Categories describing a counterparty's legal status in relation to its solvency based on the national legal framework.

The institution must transpose the values listed in the 'Field type' column into the national legal framework.

Mandatory

(a)

No legal action taken;

(b)

Under judicial administration, receivership or similar measures;

(c)

Bankruptcy/insolvency;

(d)

Other legal measures.

12.4.16

1,33

Counterparty

Description of other legal measures

Applicable to all

Applicable to all

Description of the status of legal proceedings when ‘Other legal measures’ is selected in data field ‘Status of legal proceedings’.

Alphanumeric

12.4.16

1 ,xx

Counterparty

2,00

Relationship

Counterparty Identifier

Applicable to all

Applicable to all

Institution's internal identifier to uniquely identify each counterparty. Each counterparty must have one counterparty identifier at the cut-off date. This value cannot be used as the counterparty identifier for any other counterparty.

Mandatory

Alphanumeric

2.2.3; 12.4.1

2,01

Relationship

Loan Identifier

Applicable to all

Applicable to all

Institution’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.

Mandatory

Alphanumeric

2,02

Relationship

Mortgage Identifier

Applicable to all

Secured loan

The institution’s internal identifier for the Mortgage Agreement.

Mandatory

Alphanumeric

2,03

Relationship

Protection Identifier

Applicable to all

Secured loan

Institution’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.

Mandatory

Alphanumeric

2.2.6

Annex III and Annex IV. F 13.01

3,00

Loan

Cut-off Date

Applicable to all

Applicable to all

Reference date of the data included in the EBA NPL templates. In general, if not otherwise provided in the description of the field, the data refers to the cut-off date.

Mandatory

dd/mm/yyyy

3,01

Loan

Loan Identifier

Applicable to all

Applicable to all

Institution’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.

Mandatory

Alphanumeric

3,02

Loan

Inception date

Applicable to all

Applicable to all

The date on which the contractual relationship originated, i.e. the date on which the contract agreement became binding for all parties.

Mandatory

dd/mm/yyyy

3.4.4

3,03

Loan

Governing Law of Loan Agreement

Applicable to all

Applicable to all

Jurisdiction governing the loan agreement. This does not necessarily correspond to the country where the loan agreement was originated.

Mandatory

Choice populated by using ISO 3166 ALPHA-2.

Annex X.NPEL 23

3,04

Loan

Joint Counterparties

Applicable to all

Applicable to all

Number of counterparties who jointly owe under the loan. They are jointly responsible for payments to the lender arising under the loan agreement.

Mandatory

Choice:

(a)

no joint counterparties

(b)

two counterparties;

(c)

more than two counterparties.

3,05

Loan

Asset Class

Applicable to all

Applicable to all

Asset class of the loan as defined in Article 2(1) of Commission Delegated Regulation (EU) 2020/1224.

Mandatory

Choice:

(a)

Residential real estate,

(b)

Commercial real estate,

(c)

Corporate,

(d)

Automobile,

(e)

Consumer,

(f)

Credit card,

(g)

Leasing,

(h)

Other

Article 2(1).

3,06

Loan

Type of instrument

Applicable to all

Applicable to all

Classification of the loan according to the type of contractual terms agreed between the parties.

Mandatory

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

(a)

Deposits other than reverse repurchase agreements;

(b)

Overdraft;

(c)

Credit card debt;

(d)

Revolving credit other than overdrafts and credit card debt;

(e)

Credit lines other than revolving credit;

(f)

Reverse repurchase agreements;

(g)

Trade receivables;

(h)

Financial leases;

(i)

Other loans.

3.4.1

3,07

Loan

Legal final maturity date

Applicable to all

Applicable to all

Contractual maturity date of the loan as at the cut-off date, taking into account any agreements amending initial contracts, including forbearance measures. This data field is required only when the field 'Days in Past-Due' is less than or equal to 365 days in past-due.

dd/mm/yyyy

3.4.6

3,08

Loan

Currency

Applicable to all

Applicable to all

Currency denomination of the Loan, in accordance with the ISO's 4217 standard.

Mandatory

Choice populated by using ISO 4217 Currency Codes.

3.4.3

3,09

Loan

Principal amount

Applicable to all

Applicable to all

The amount of oustanding principal as recognised on the balance sheet as at the cut-off date. The number does not include the amounts recognised under the field 'Accrued interest' and 'Other balances'.

Mandatory

Number

3,10

Loan

Accrued interest

Applicable to all

Applicable to all

The amount of accrued interest on loans as defined in Regulation (EU) No 1071/2013 (ECB/2013/33) as at the cut-off date. In accordance with the general principle of accruals accounting, interest receivable on instruments should be subject to on-balance sheet recording as it accrues (i.e. on an accruals basis) rather than when it is actually received (i.e. on a cash basis).

Mandatory

Number

4.4.11

3,11

Loan

Other balances

Applicable to all

Applicable to all

Total amount of other outstanding amounts recognised on the balance sheet as at the cut-off date.The number should incorporate other charges, commissions, fees and other outstanding amounts not recognised under the field 'Principal amount' or 'Accrued interest'.

Mandatory

Number

3,12

Loan

Legal Balance

Applicable to all

Applicable to all

Total claim amount, including any on-balance sheet exposures (excluding any debt forgiveness), off-balance sheet exposures and penalty interests, which the lender is entitled to receive by the debtor as at the cut-off date.

Mandatory

Number

3,13

Loan

Days in Past-Due

Applicable to all

Applicable to all

Number of days that the loan is currently past-due as at the cut-off date. In case of non-performing loans that are not past-due, the number is zero. The loan is ‘past-due’ when it meets the criteria of paragraph 96 of Part 2 of Annex V to Implementing Regulation (EU) No 2021/451.

Mandatory

Number

3,14

Loan

Interest Rate

Applicable to all

Applicable to all

Annualised agreed rate or narrowly defined interest rate in accordance with Regulation (EU) No 1072/2013 of the European Central Bank (ECB/2013/34). 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.

Percentage

4.4.1

3,15

Loan

Interest Rate Type

Applicable to all

Applicable to all

Classification of loans based on the base rate for establishing the interest rate for each payment period. 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)

Fixed;

(b)

Variable;

(c)

Mixed.

3.4.8

3,16

Loan

Description of Interest Rate Type

Applicable to all

Applicable to all

Description 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.

Alphanumeric

3,17

Loan

Interest rate spread/margin

Applicable to all

Applicable to all

Margin 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.

Percentage

3.4.12

3,18

Loan

Reference Rate

Applicable to all

Applicable 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.

Alphanumeric

3,19

Loan

Interest rate reset frequency

Applicable to all

Applicable 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

3.4.9

3,20

Loan

Payment Frequency

Applicable to all

Applicable 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

3.4.16

3,21

Loan

Last Payment Date

Applicable to all

Applicable to all

Date that the last payment was made.

dd/mm/yyyy

Annex X.NPEL 30.

3,22

Loan

Last Payment Amount

Applicable to all

Applicable to all

Amount of last payment.

Number

3,23

Loan

Date of the default status of the instrument

Applicable to all

Applicable to all

The 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.

Mandatory

dd/mm/yyyy

4.4.5

Definition of default as of Article 178

3,24

Loan

Loan legal status

Applicable to all

Applicable to all

Indication 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.

3,25

Loan

Date of initiation of legal

proceedings

Applicable to all

Applicable to all

The 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'.

Mandatory

dd/mm/yyyy

3,26

Loan

Stage reached in legal proceedings

Applicable to all

Applicable 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'.

Mandatory

alphanumeric

3,27

Loan

Jurisdiction of Court

Applicable to all

Applicable to all

Location of the court where the court case is being heard.This field is required only when a court case has been initiated

Mandatory

Choice populated by using ISO 3166 ALPHA-2.

Annex X.NPEL20

3,28

Loan

Date of Obtaining Order for Possession

Applicable to all

Secured loan

Date 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/yyyy

Annex X.NPEL21

3,29

Loan

Statute of limitations date

Applicable to all

Applicable to all

Date 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.

Mandatory

dd/mm/yyyy

3,30

Loan

Syndicated Loan

Applicable to all

Applicable to all

Indicator 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).

3,31

Loan

Syndicated Portion

Applicable to all

Applicable to all

Percentage of the portion held by the institution. Applicable when "Yes" is selected in field "Syndicated Loan".

Percentage

Annex X.NPEL 31

3,32

Loan

Securitised

Applicable to all

Applicable to all

Indicator as to whether the loan has been securitised or within covered bond pool.

Boolean (Yes or No).

3,33

Loan

Lease agreement

Applicable to all

Secured loan

Indicator as to whether the credit agreement contains a lease.

Mandatory

Boolean (Yes or No).

IFRS 16.9

3,34

Loan

Start Date of Lease

Applicable to all

Secured loan

Date that the current lease starts if 'yes' is selected in the field 'Lease agreement'.

dd/mm/yyyy

3,35

Loan

End Date of Lease

Applicable to all

Secured loan

Date that the current lease ends if 'yes' is selected in the field 'Lease agreement'.

dd/mm/yyyy

3,36

Loan

Lease Break Option

Applicable to all

Secured loan

Details of any lease break clause(s) if 'yes' is selected in the field 'Lease agreement'.

Alphanumeric

3,37

Loan

Type of Lease

Applicable to all

Secured loan

Type 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).

3,38

Loan

Forbearance measure

Applicable to all

Applicable to all

Indicator as to whether forbearance measures are currently applied to the loan at the cut-off date.

Mandatory

Boolean (Yes or No).

Art. 47b

3,39

Loan

Type of Forbearance measure

Applicable to all

Applicable to all

Types 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.

3,40

Loan

End Date of Forbearance measure

Applicable to all

Applicable to all

Date 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.

Mandatory

dd/mm/yyyy

Annex X.NPEL 41

3,41

Loan

Description of the Forbearance measures

Applicable to all

Applicable to all

Further 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'.

Alphanumeric

3,42

Loan

Debt Forgiveness

Applicable to all

Applicable to all

Gross 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'.

Number

Annex V.Part 1.34 and Part 2.358

3,43

Loan

Number of historical forbearance

Applicable to all

Applicable to all

Number of forbearance(s) that happened in the last two years. Applicable when 'yes' is selected in the field 'Forbearance measure'.

Number

3 ,xx

Loan

4,00

Collateral, guarantee and enforcement

Protection Identifier

Applicable to all

Secured loan

Institution’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.

Mandatory

Alphanumeric

2.2.6

Annex III and IV. F 13.01

4,01

Collateral, guarantee and enforcement

Type of immovable property

Applicable to all

Secured loan

Type of the immovable property collateral. Applicable to all immovable (real estate) collateral.

Mandatory

Choice:

(a)

office

(b)

retail

(c)

industrial

(d)

residential

(e)

other

4,02

Collateral, guarantee and enforcement

Type of movable property, other collateral and guarantee

Applicable to all

Secured loan

Type 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

4,03

Collateral, guarantee and enforcement

Address of immovable property

Applicable to all

Secured loan

Street address where the immovable property is located at, including flat/house, number or name. Applicable to all immovable (real estate) collateral.

Mandatory

Alphanumeric

4,04

Collateral, guarantee and enforcement

City of immovable Property

Applicable to all

Secured loan

City where the immovable property is located at. Applicable to all immovable (real estate) collateral.

Mandatory

Choice populated by using UN/LOCODE.

4,05

Collateral, guarantee and enforcement

Immovable property Postcode

Applicable to all

Secured loan

Postcode where the immovable Property is located at. Applicable to all immovable (real estate) collateral, unless there is no postal code for land or alike.

Mandatory

Alphanumeric

4,06

Collateral, guarantee and enforcement

Immovable property Country

Applicable to all

Secured loan

Region or country where the immovable property collateral is located. Applicable to all immovable (real estate) collateral.

Mandatory

Choice populated by using ISO 3166 ALPHA-2 of the region or country in which the collateral is located.

4,07

Collateral, guarantee and enforcement

Immovable property collateral cadaster identification number

Applicable to all

Secured loan

The identification number under which the immovable property collateral is recorded in the cadaster.

Alphanumeric

4,08

Collateral, guarantee and enforcement

Cadaster identification

Applicable to all

Secured loan

The name and/or identification code of the official register (cadaster) showing details of ownership, boundaries and value of the immovable property (collateral).

Alphanumeric

4,09

Collateral, guarantee and enforcement

Lien position

Applicable to all

Secured 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.

Mandatory

Number

4,10

Collateral, guarantee and enforcement

Higher Ranking Loan

Applicable to all

Secured 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.

Mandatory

Number

4,11

Collateral, guarantee and enforcement

Register of Deeds Number

Applicable to all

Secured 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.

Alphanumeric

4,12

Collateral, guarantee and enforcement

Year of construction

Applicable to all

Secured loan

The year in which the collateral was constructed.

4,13

Collateral, guarantee and enforcement

Building Area (M2)

Applicable to all

Secured loan

Building area (square metres) of the immovable property. Applicable to all immovable (real estate) collateral.

Number

4,14

Collateral, guarantee and enforcement

Land Area (M2)

Applicable to all

Secured loan

Land area surrounding the immovable property (square metres). Applicable to all immovable (real estate) collateral.

Number

4,15

Collateral, guarantee and enforcement

Completion of immovable property

Applicable to all

Secured loan

Indicator as to whether the construction of the immovable property is complete.

Boolean (Yes or No).

4,16

Collateral, guarantee and enforcement

Value of Energy Performance Certificate

Applicable to all

Secured loan

For 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.

4,17

Collateral, guarantee and enforcement

Type of Occupancy

Applicable to all

Secured 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.

4,18

Collateral, guarantee and enforcement

Currency of collateral and guarantee

Applicable to all

Secured loan

Currency 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.

Mandatory

Choice field populated by using ISO 4217 Currency Codes.

4,19

Collateral, guarantee and enforcement

Latest Internal Valuation Amount

Applicable to all

Secured loan

The 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.

Mandatory

Number

4,20

Collateral, guarantee and enforcement

Date of Latest Internal Valuation

Applicable to all

Secured 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.

Mandatory

dd/mm/yyyy

4,21

Collateral, guarantee and enforcement

Type of Appraisal Amount for the Latest Internal Valuation

Applicable to all

Secured 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

4,22

Collateral, guarantee and enforcement

Type of Latest Internal Valuation

Applicable to all

Secured loan

Type 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.

4,23

Collateral, guarantee and enforcement

Latest External Valuation Amount

Applicable to all

Secured loan

The 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.

Mandatory

Number

4,24

Collateral, guarantee and enforcement

Date of Latest External Valuation

Applicable to all

Secured 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.

Mandatory

dd/mm/yyyy

4,25

Collateral, guarantee and enforcement

Type of Appraisal Amount for the Latest External Valuation

Applicable to all

Secured 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

4,26

Collateral, guarantee and enforcement

Type of Latest External Valuation

Applicable to all

Secured loan

Type 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.

4,27

Collateral, guarantee and enforcement

Financial Guarantee Amount

Applicable to all

Secured 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".

Mandatory

Number

Annex V.Part 2.119

4,28

Collateral, guarantee and enforcement

ISIN

Applicable to all

Secured loan

ISIN 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’.

Number

4,29

Collateral, guarantee and enforcement

Enforcement Status

Applicable to all

Secured loan

Indicator 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).

Mandatory

Boolean (Yes or No).

Annex X.NPEC 7

4,30

Collateral, guarantee and enforcement

Enforcement Status Third Parties

Applicable to all

Secured loan

Indicator 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 8

4,31

Collateral, guarantee and enforcement

Jurisdiction of Court

Applicable to all

Secured loan

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

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

Mandatory

Choice populated by using ISO 3166 ALPHA-2.

4,32

Collateral, guarantee and enforcement

Currency of Enforcement

Applicable to all

Secured loan

Currency 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.

4,33

Collateral, guarantee and enforcement

Indicator of Enforcement

Applicable to all

Secured loan

Indicator 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).

4,34

Collateral, guarantee and enforcement

Court Appraisal Amount

Applicable to all

Secured loan

Court appraisal amount of the collateral. Applicable when 'yes' is selected in the field 'Enforcement status'.

Mandatory

Number

Annex X.NPEC 12

4,35

Collateral, guarantee and enforcement

Date of Court Appraisal

Applicable to all

Secured loan

Date that the court appraisal happened. Applicable if a court appraisal has occurred, when 'yes' is selected in the field 'Enforcement status'.

Mandatory

dd/mm/yyyy

Annex X.NPEC 13

4,36

Collateral, guarantee and enforcement

Cash in court

Applicable to all

Secured loan

Cash in court from sold assets awaiting for disburcemen to the institution.

Number

4,37

Collateral, guarantee and enforcement

Sale Agreed Price

Applicable to all

Secured loan

Agreed price for the disposal of the collateral. Applicable when 'yes' is selected in the field 'Enforcement status'.

Mandatory

Number

Annex X.NPEC 19

4,38

Collateral, guarantee and enforcement

Next Auction Date

Applicable to all

Secured loan

Date of the next intended auction to sell the collateral. Applicable when 'yes' is selected in the field 'Enforcement status'.

Mandatory

dd/mm/yyyy

Annex X.NPEC 23

4,39

Collateral, guarantee and enforcement

Court Auction Reserve Price for Next Auction

Applicable to all

Secured loan

Court 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'.

Mandatory

Number

Annex X.NPEC 24

4,40

Collateral, guarantee and enforcement

Last Auction Date

Applicable to all

Secured loan

Date that the last auction was performed in order to sell the collateral. Applicable when 'yes' is selected in the field 'Enforcement status'.

Mandatory

dd/mm/yyyy

Annex X.NPEC 25

4,41

Collateral, guarantee and enforcement

Court Auction Reserve Price for Last Auction

Applicable to all

Secured loan

Court 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'.

Number

Annex X.NPEC 26

4,42

Collateral, guarantee and enforcement

Number of Failed Auctions

Applicable to all

Secured loan

Number of failed previous auctions for the collateral. Applicable when 'yes' is selected in the field 'Enforcement status'.

Number

Annex X.NPEC 27

4 ,xx

Collateral, guarantee and enforcement

4,43

Mortgage guarantee

Mortgage Identifier

Applicable to all

Secured loan

The institution’s internal identifier for the Mortgage Agreement.

Mandatory

Alphanumeric

4,44

Mortgage guarantee

Mortgage amount

Applicable to all

Secured 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.

Mandatory

Number

4,45

Mortgage guarantee

Lien position

Secured 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.

Mandatory

Number

4,46

Mortgage guarantee

Higher ranking loan

Secured 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.

Mandatory

Number

4,47

Mortgage guarantee

Register of Deeds Number

Secured 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.

Alphanumeric

4 ,xx

Mortgage guarantee

5,00

Historical collection of repayments

Loan Identifier

Applicable to all

Applicable to all

Institution’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.

Mandatory

Alphanumeric

5,01

Historical collection of repayments

Type of Collection

Applicable to all

Applicable to all

Indication whether the collections of repayments occurred internally or by external collection agencies.

Choice:

(a)

Internal;

(b)

External.

5,02

Historical collection of repayments

Name of External Collection Agent

Applicable to all

Applicable to all

Name of the external collection agent. The field is required only in case of external collection.

Alphanumeric

5,03

Historical collection of repayments

History of Total Repayments

Applicable to all

Applicable to all

Total 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.

Mandatory

Number

5,04

Historical collection of repayments

History of Repayments - From Collateral Sales

Applicable to all

Secured loan

Repayment 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.

Number

5 ,xx

Historical collection of repayments

ANNEX III Instructions for filling templates for loan-by-loan information

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.

2.   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.

3.   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’.

4.   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.

2.   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.

3.   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.

4.   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.

5.   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.