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[F1ANNEX VII U.K. INSTRUCTIONS FOR THE REPORTING ON LOSSES STEMMING FROM LENDING COLLATERALISED BY IMMOVABLE PROPERTY

5. Instructions concerning specific positions U.K.

Columns
010
Sum of losses stemming from lending up to the reference percentages

Article 101(1)(a) and (d) of CRR, respectively.

Market value and mortgage lending value according to Article 4(74) and (76) of CRR.

This column collects all losses stemming from lending collateralised by residential property or by commercial immovable property up to the part of exposure treated as fully and completely secured according to Article 124(1) of CRR.

020
Of which: immovable property valued with mortgage lending value

Reporting of those losses, where the value of the collateral has been calculated as mortgage lending value.

030
Sum of overall losses

Article 101(1)(b) and (e) of CRR, respectively.

Market value and mortgage lending value according to Article 4(74) and (76) of CRR.

This column collects all losses stemming from lending collateralised by residential property or by commercial immovable property up to the part of exposure treated as fully secured according to Article 124(1) of CRR.

040
Of which: immovable property valued with mortgage lending value

Reporting of those losses, where the value of the collateral has been calculated as mortgage lending value.

050
Sum of the exposures

Article 101(1)(c) and (f) of CRR, respectively.

The value to be reported is only that part of the exposure value which is treated as fully secured by immovable property, i.e. the part that is treated as unsecured is not relevant for the loss reporting.

Rows
010 Residential property
020 Commercial immovable property]