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Document L:2023:241:FULL

Official Journal of the European Union, L 241, 29 September 2023

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		ISSN 1977-0677
Official Journal of the European Union		L 241

English edition	Legislation	Volume 66 29 September 2023

Contents		II Non-legislative acts	page
		INTERNATIONAL AGREEMENTS
	*	Council Decision (EU) 2023/2079 of 18 September 2023 on the conclusion, on behalf of the Union, of the Agreement between the European Union and Japan on certain provisions of agreements between Member States of the European Union and Japan for air services	1
	*	Agreement between the European Union and Japan on certain provisions of agreements between Member States of the European Union and Japan for air services	2
		REGULATIONS
	*	Council Regulation (EU) 2023/2080 of 28 September 2023 amending Regulation (EU) 2023/194 fixing for 2023 the fishing opportunities for certain fish stocks, applicable in Union waters and, for Union fishing vessels, in certain non-Union waters, as well as fixing for 2023 and 2024 such fishing opportunities for certain deep-sea fish stocks	13
	*	Council Implementing Regulation (EU) 2023/2081 of 28 September 2023 implementing Regulation (EU) 2023/1214 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine	16
	*	Commission Regulation (EU) 2023/2082 of 26 September 2023 establishing a fisheries closure for bluefin tuna in the Atlantic Ocean, east of 45° W, and Mediterranean for vessels flying the flag of Portugal	18
	*	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 ( 1 )	21
	*	Commission Implementing Regulation (EU) 2023/2084 of 27 September 2023 amending Annexes V and XIV to Implementing Regulation (EU) 2021/404 as regards the entries for Canada, the United Kingdom and the United States in the lists of third countries authorised for the entry into the Union of consignments of poultry, germinal products of poultry and fresh meat of poultry and game birds ( 1 )	64
	*	Commission Implementing Regulation (EU) 2023/2085 of 27 September 2023 amending Regulation (EC) No 1484/95 as regards fixing representative prices in the poultrymeat and egg sectors and for egg albumin	70
	*	Commission Regulation (EU) 2023/2086 of 28 September 2023 amending Annex II to Regulation (EC) No 1333/2008 of the European Parliament and of the Council and the Annex to Commission Regulation (EU) No 231/2012 as regards the use of buffered vinegar as a preservative and acidity regulator ( 1 )	73
	*	Commission Implementing Regulation (EU) 2023/2087 of 28 September 2023 granting a Union authorisation for the biocidal product family Lysoform IPA Surface in accordance with Regulation (EU) No 528/2012 of the European Parliament and of the Council ( 1 )	78
	*	Commission Implementing Regulation (EU) 2023/2088 of 28 September 2023 approving reaction mass of N,N-didecyl-N-(2-hydroxyethyl)-N-methylammonium propionate and N,N-didecyl-N-(2-(2-hydroxyethoxy)ethyl)-N-methylammonium propionate and N,N-didecyl-N-(2-(2-(2-hydroxyethoxy)ethoxy)ethyl)-N-methylammonium propionate as an active substance for use in biocidal products of product-type 8 in accordance with Regulation (EU) No 528/2012 of the European Parliament and of the Council ( 1 )	99
	*	Commission Implementing Regulation (EU) 2023/2089 of 28 September 2023 approving reaction mass of N,N-didecyl-N-(2-hydroxyethyl)-N-methylammonium propionate and N,N-didecyl-N-(2-(2-hydroxyethoxy)ethyl)-N-methylammonium propionate and N,N-didecyl-N-(2-(2-(2-hydroxyethoxy)ethoxy)ethyl)-N-methylammonium propionate as an active substance for use in biocidal products of product-types 2 and 4 in accordance with Regulation (EU) No 528/2012 of the European Parliament and of the Council ( 1 )	102
	*	Commission Implementing Regulation (EU) 2023/2090 of 28 September 2023 laying down rules for the application of Regulation (EU) 2023/1231 of the European Parliament and of the Council as regards the content and the model form of the plant health label for plants for planting other than seed potatoes, and for machinery and vehicles which have been operated for agricultural or forestry purposes, entering into Northern Ireland from other parts of the United Kingdom, for placing on the market ( 1 )	106
	*	Commission Implementing Regulation (EU) 2023/2091 of 28 September 2023 laying down rules for the application of Regulation (EU) 2023/1231 of the European Parliament and of the Council as regards the requirements for the entry into Northern Ireland from other parts of the United Kingdom of consignments of tubers of Solanum tuberosum L. for planting (seed potatoes), their use in Northern Ireland, and the model form of the plant health label for seed potatoes ( 1 )	111
	*	Commission Implementing Regulation (EU) 2023/2092 of 28 September 2023 on fixing the representative prices, import duties and additional import duties applicable to molasses in the sugar sector from 1 October 2023	116
		DECISIONS
	*	Council Decision (EU) 2023/2093 of 25 September 2023 appointing a member, proposed by the Federal Republic of Germany, of the Committee of the Regions	119
	*	Council Implementing Decision (EU) 2023/2094 of 25 September 2023 amending Implementing Decision (EU) 2018/485 as regards an extension of the authorisation for Denmark to apply a special measure derogating from Article 75 of Directive 2006/112/EC on the common system of value added tax	121
	*	Council Decision (CFSP) 2023/2095 of 28 September 2023 amending Decision (CFSP) 2020/1465 on a European Union action in support of the United Nations Verification and Inspection Mechanism in Yemen (UNVIM)	123
	*	Council Decision (EU) 2023/2096 of 28 September 2023 on the position to be taken on behalf of the European Union within the Association Committee in Trade configuration established by the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and the Republic of Moldova, of the other part as regards the modification of Annex XXVIII-B (Rules applicable to telecommunication services) and Annex XXVIII-C (Rules applicable to postal and courier services) to that Agreement	125
	*	Council Decision (CFSP) 2023/2097 of 28 September 2023 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine	141
	*	Council Decision (EU) 2023/2098 of 28 September 2023 appointing a European Prosecutor of the European Public Prosecutor’s Office	142
	*	Commission Decision (EU) 2023/2099 of 28 September 2023 confirming the participation of Ireland in Regulation (EU) 2022/850 of the European Parliament and of the Council on a computerised system for the cross-border electronic exchange of data in the area of judicial cooperation in civil and criminal matters (e-CODEX system) ( 1 )	144
	*	Commission Implementing Decision (EU) 2023/2100 of 28 September 2023 postponing the expiry date of the approval of copper (II) oxide for use in biocidal products of product-type 8 in accordance with Regulation (EU) No 528/2012 of the European Parliament and of the Council ( 1 )	145
	*	Commission Implementing Decision (EU) 2023/2101 of 28 September 2023 postponing the expiry date of the approval of sulfuryl fluoride for use in biocidal products of product-types 8 and 18 in accordance with Regulation (EU) No 528/2012 of the European Parliament and of the Council ( 1 )	147


	(1) Text with EEA relevance.

EN	Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period. The titles of all other Acts are printed in bold type and preceded by an asterisk.

II Non-legislative acts

INTERNATIONAL AGREEMENTS

29.9.2023

Official Journal of the European Union

L 241/1

COUNCIL DECISION (EU) 2023/2079

of 18 September 2023

on the conclusion, on behalf of the Union, of the Agreement between the European Union and Japan on certain provisions of agreements between Member States of the European Union and Japan for air services

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 100(2), in conjunction with Article 218(6), point (a), thereof,

Having regard to the proposal from the European Commission,

Having regard to the consent of the European Parliament (1),

Whereas:

(1)

In accordance with Council Decision (EU) 2023/362 (2), the Agreement between the European Union and Japan on certain provisions of agreements between Member States of the European Union and Japan for air services (‘the Agreement’) was signed on 20 February 2023, subject to its conclusion at a later date.

(2)	The objective of the Agreement is to bring bilateral air services agreements between 13 Member States and Japan in line with Union law.

(3)	The Agreement should be approved,

HAS ADOPTED THIS DECISION:

Article 1

The Agreement between the European Union and Japan on certain provisions of agreements between Member States of the European Union and Japan for air services is hereby approved on behalf of the Union (3).

Article 2

The President of the Council shall, on behalf of the Union, give the notification provided for in Article 6(1) of the Agreement (4).

Article 3

This Decision shall enter into force on the day of its adoption.

Done at Brussels, 18 September 2023.

For the Council

The President

L. PLANAS PUCHADES

(1) Consent of 11 July 2023 (not yet published in the Official Journal).

(2) Council Decision (EU) 2023/362 of 14 February 2023 on the signing, on behalf of the Union, of the Agreement between the European Union and Japan on certain provisions of agreements between Member States of the European Union and Japan for air services (OJ L 50, 17.2.2023, p. 1).

(3) See page 2 of this Official Journal.

(4) The date of entry into force of the Agreement will be published in the Official Journal of the European Union by the General Secretariat of the Council.

29.9.2023

Official Journal of the European Union

L 241/2

AGREEMENT between the European Union and Japan on certain provisions of agreements between Member States of the European Union and Japan for air services

THE EUROPEAN UNION and JAPAN,

NOTING that, under the law of the European Union, air carriers, which have a valid operating licence issued by a Member State of the European Union and are established in a Member State of the European Union, have the right of non-discriminatory access to routes between Member States of the European Union and third countries;

HAVING REGARD to the agreements between the European Union and certain third countries providing for the possibility for such third countries and their nationals to acquire ownership and control of air carriers licensed in accordance with the law of the European Union;

RECOGNISING that consistency between the law of the European Union and certain provisions of agreements between Member States of the European Union and Japan for air services will provide a sound legal basis for air services between the European Union and Japan, preserve the continuity of such air services, and contribute to the further development of the relationship between the European Union and Japan in the field of air transport; and

NOTING that it is not a purpose of this Agreement to affect the interpretation of the provisions of existing agreements between Member States of the European Union and Japan for air services concerning traffic rights,

HAVE AGREED AS FOLLOWS:

Article 1

For the purposes of this Agreement:

(a)	"Contracting Party" means a contracting party to this Agreement;

(b)	"Member State" means a Member State of the European Union; and

(c)	"party" means a contracting party to the relevant agreement between a Member State and Japan for air services listed in Annex I.

Article 2

1. The provisions in paragraph 2 of this Article shall apply in place of the corresponding provisions listed in Annex II-A.

(a)

Each party reserves the right to withhold or revoke the privileges, the rights or the authorisation specified in the corresponding provisions listed in Annex II-B in respect of an airline designated by the other party, or to impose such conditions as it may deem necessary on the exercise by the airline of the privileges or the rights, or on the authorisation, in any case where one of the following conditions is satisfied:

(i)

in the case of an airline designated by the party which is a Member State:

(A)	the airline is not established in the territory of that party or does not have a valid operating licence issued by a Member State in accordance with the law of the European Union;

(B)	effective regulatory control of the airline is not exercised or not maintained by the Member State responsible for issuing its air operator's certificate, or the relevant aeronautical authority is not clearly identified in the designation;

(C)	majority ownership and effective control of the airline are not vested in Member States or States listed in Annex III, or in nationals of such States;

(D)	the airline does not have its principal place of business in the territory of the Member State from which it has received its operating licence;

(E)

the airline has been given operating permission under an agreement between another Member State and Japan for air services, and Japan can demonstrate that it would be circumventing restrictions on routes and capacity under that agreement by operating agreed services under the agreement between that party and Japan on a route which includes a point in that other Member State; or

(F)

the airline holds an air operator's certificate issued by a Member State and there is no agreement between that Member State and Japan for air services and that Member State has not consented to the operation of international air services by an airline of Japan between that Member State and Japan; and

(ii)	in the case of an airline designated by Japan, substantial ownership and effective control of the airline are not vested in Japan or in nationals of Japan.

(b)

In exercising its right under this paragraph, and without prejudice to its rights under subparagraphs (a)(i)(E) and (F) of this paragraph, Japan shall not discriminate between airlines designated by the party which is a Member State, of which majority ownership and effective control are vested in Member States or States listed in Annex III, or in nationals of such States, on the basis of their ownership and control.

Article 3

1. References in each of the agreements listed in Annex I to airlines of the Member State which is a party to that agreement shall be understood as referring to airlines designated by that Member State.

2. In addition to paragraph 1 of this Article, references in each of the provisions listed in Annex IV of the relevant agreement listed in Annex I to airlines of the Member State which is a party to that agreement shall be understood as referring also to airlines of that Member State which are not designated by that Member State.

Article 4

The Annexes to this Agreement shall form an integral part of this Agreement.

Article 5

1. Either Contracting Party may at any time request consultations with the other Contracting Party for the purpose of amending this Agreement. Such consultations shall begin within a period of sixty days from the date of receipt of such request.

2. This Agreement may be amended by agreement between the Contracting Parties and amendments shall enter into force in the manner as described in Article 6 of this Agreement.

3. Notwithstanding paragraph 2 of this Article, amendments related only to the Annexes may be made by means of an exchange of diplomatic notes between the European Union and the Government of Japan, in conformity with their applicable domestic procedures.

Article 6

1. Each Contracting Party shall send through diplomatic channels to the other Contracting Party the notification confirming that its internal procedures necessary for the entry into force of this Agreement have been completed.

2. This Agreement shall enter into force on the first day of the next month following the date of receipt of the latter notification.

3. The notification to the European Union in accordance with this Article shall be delivered to the Secretary-General of the Council of the European Union.

Article 7

1. In the event that an agreement listed in Annex I is terminated, the provisions of this Agreement shall cease to apply to that agreement as from the date of termination. References in this Agreement to the terminated agreement shall be deemed null and void as from that date.

2. In the event that all agreements listed in Annex I are terminated, this Agreement shall terminate on the date of the termination of the last agreement.

Article 8

1. This Agreement is drawn up in duplicate in the Bulgarian, Croatian, Czech, Danish, Dutch, English, Estonian, Finnish, French, German, Greek, Hungarian, Irish, Italian, Latvian, Lithuanian, Maltese, Polish, Portuguese, Romanian, Slovak, Slovenian, Spanish, Swedish and Japanese languages, all texts being equally authentic.

2. In case of any divergence of interpretation, the text of the language in which this Agreement was negotiated shall prevail.

IN WITNESS WHEREOF, the undersigned, duly authorised to this effect, have signed this Agreement.

ANNEX I

List of agreements referred to in Articles 1, 3 and 7 of this Agreement

Agreements between Member States and Japan for air services, as may have been amended, which are in force at the date of the signature of this Agreement, are as follows:

—	Agreement between the Republic of Austria and Japan for Air Services, done at Vienna on 7 March 1989 ("Austria-Japan Agreement");

—	Agreement between Belgium and Japan for Air Services, done at Tokyo on 20 June 1959 ("Belgium-Japan Agreement");

—	Agreement between Denmark and Japan for Air Services, done at Copenhagen on 26 February 1953 ("Denmark-Japan Agreement");

—	Agreement between the Republic of Finland and Japan for Air Services, done at Helsinki on 23 December 1980 ("Finland-Japan Agreement");

—	Agreement between France and Japan for Air Services, done at Paris on 17 January 1956 ("France-Japan Agreement");

—	Agreement between the Federal Republic of Germany and Japan for Air Services, done at Bonn on 18 January 1961 ("Germany-Japan Agreement");

—	Agreement between the Kingdom of Greece and Japan for Air Services, done at Athens on 12 January 1973 ("Greece-Japan Agreement");

—	Agreement between the Government of the Republic of Hungary and the Government of Japan for Air Services, done at Budapest on 23 February 1994 ("Hungary-Japan Agreement");

—	Agreement between Italy and Japan for Air Services, done at Tokyo on 31 January 1962 ("Italy-Japan Agreement");

—	Agreement between the Kingdom of the Netherlands and Japan for Air Services, done at The Hague on 17 February 1953 ("Netherlands-Japan Agreement");

—	Agreement between the Government of the Republic of Poland and the Government of Japan for Air Services, done at Tokyo on 7 December 1994 ("Poland-Japan Agreement");

—	Agreement between Spain and Japan for Air Services, done at Madrid on 18 March 1980 ("Spain-Japan Agreement"); and

—	Agreement between Sweden and Japan for Air Services, done at Stockholm on 20 February 1953 ("Sweden-Japan Agreement").

ANNEX II-A

List of provisions referred to in Article 2(1) of this Agreement

—	Article 7(1) of the Austria-Japan Agreement;

—	Article 6(1) of the Belgium-Japan Agreement;

—	Article 7(1) of the Denmark-Japan Agreement;

—	Article 7(1) of the Finland-Japan Agreement;

—	Article 6(1) of the France-Japan Agreement;

—	Article 3(4) and second sentence of Article 4 of the Germany-Japan Agreement;

—	Article 7(1) of the Greece-Japan Agreement;

—	Article 7(1) of the Hungary-Japan Agreement;

—	Article 6(1) of the Italy-Japan Agreement;

—	Article 7(1) of the Netherlands-Japan Agreement;

—	Article 7(1) of the Poland-Japan Agreement;

—	Article 9(1) of the Spain-Japan Agreement;

—	Article 7(1) of the Sweden-Japan Agreement.

ANNEX II-B

List of provisions referred to in Article 2(2) of this Agreement

—	Article 4(1) and (2) of the Austria-Japan Agreement;

—	Article 4(1) of the Belgium-Japan Agreement;

—	Article 5(1) of the Denmark-Japan Agreement;

—	Article 4(1) and (2) of the Finland-Japan Agreement;

—	Article 4(1) of the France-Japan Agreement;

—	Article 3(2) of the Germany-Japan Agreement;

—	Article 4(1) of the Greece-Japan Agreement;

—	Article 4(1) and (2) of the Hungary-Japan Agreement;

—	Article 4(1) of the Italy-Japan Agreement;

—	Article 5(1) of the Netherlands-Japan Agreement;

—	Article 4(1) and (2) of the Poland-Japan Agreement;

—	Article 4(1) of the Spain-Japan Agreement;

—	Article 5(1) of the Sweden-Japan Agreement.

ANNEX III

List of States referred to in Article 2(2) of this Agreement

—	Iceland (under the Agreement on the European Economic Area);

—	the Principality of Liechtenstein (under the Agreement on the European Economic Area);

—	the Kingdom of Norway (under the Agreement on the European Economic Area);

—	the Swiss Confederation (under the Agreement between the European Community and the Swiss Confederation on Air Transport).

ANNEX IV

List of provisions referred to in Article 3(2) of this Agreement

—	Article 4(1), Article 5, and Article 13(3) and (4) of the Austria-Japan Agreement;

—	Article 5(1) and (2) of the Belgium-Japan Agreement;

—	Article 6(1) and (2), and Article 8 of the Denmark-Japan Agreement;

—	Article 4(1) and Article 5 of the Finland-Japan Agreement;

—	Article 5(1) and (2), and Article 7 of the France-Japan Agreement;

—	Articles 5 and 6 of the Germany-Japan Agreement;

—	Article 4(1), Article 5, and Article 13(3) and (4) of the Hungary-Japan Agreement;

—	Article 6(1) and (2), and Article 8 of the Netherlands-Japan Agreement;

—	Article 4(1), Article 5, and Article 13(3) and (4) of the Poland-Japan Agreement;

—	Article 6(1) and (2), and Article 8 of the Sweden-Japan Agreement.

REGULATIONS

29.9.2023

Official Journal of the European Union

L 241/13

COUNCIL REGULATION (EU) 2023/2080

of 28 September 2023

amending Regulation (EU) 2023/194 fixing for 2023 the fishing opportunities for certain fish stocks, applicable in Union waters and, for Union fishing vessels, in certain non-Union waters, as well as fixing for 2023 and 2024 such fishing opportunities for certain deep-sea fish stocks

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular Article 43(3) thereof,

Having regard to the proposal from the European Commission,

Whereas:

(1)	Council Regulation (EU) 2023/194 (1) fixes for 2023 the fishing opportunities for certain fish stocks applicable in Union waters and, for Union fishing vessels, in certain non-Union waters.

(2)

Regulation (EU) 2023/194 sets a provisional total allowable catch (TAC) for anchovy in International Council for the Exploration of the Sea (ICES) subareas 9 and 10 and Union waters of Committee for Eastern Central Atlantic Fisheries (CECAF) division 34.1.1 for the period from 1 July to 30 September 2023, pending the publication by ICES of its scientific advice for the period from 1 July 2023 to 30 June 2024, and allows fishing for that stock to continue. Following the publication of that ICES advice on 21 June 2023, the definitive TAC for the period from 1 July 2023 to 30 June 2024 should be set at the level of 20 555 tonnes, in accordance with that advice.

(3)	Regulation (EU) 2023/194 should therefore be amended accordingly.

(4)	Given the urgency of avoiding any interruption of fishing activities, this Regulation should enter into force on the date of its publication in the Official Journal of the European Union.

(5)

The TAC for anchovy in ICES subareas 9 and 10 and Union waters of CECAF division 34.1.1 should apply from 1 July 2023. Such retroactive application does not affect the principles of legal certainty and protection of legitimate expectations, as the fishing opportunities concerned are increased by the amendment,

HAS ADOPTED THIS REGULATION:

Article 1

Amendment of Regulation (EU) 2023/194

Annex IA to Regulation (EU) 2023/194 is amended in accordance with the Annex to this Regulation.

Article 2

Entry into force and application

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

It shall apply from 1 July 2023.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 28 September 2023.

For the Council

The President

F. GRANDE-MARLASKA GÓMEZ

(1) Council Regulation (EU) 2023/194 of 30 January 2023 fixing for 2023 the fishing opportunities for certain fish stocks, applicable in Union waters and, for Union fishing vessels, in certain non-Union waters, as well as fixing for 2023 and 2024 such fishing opportunities for certain deep-sea fish stocks (OJ L 28, 31.1.2023, p. 1).

ANNEX

In Part A of Annex IA to Regulation (EU) 2023/194, the second table is replaced by the following:

‘Species:	Anchovy Engraulis encrasicolus			Zone:	9 and 10; Union waters of CECAF 34.1.1 (ANE/9/3411)
Spain		9 831	(1)	Analytical TAC
Portugal		10 724	(1)
Union		20 555	(1)

TAC		20 555	(1)
(1)	This quota may only be fished from 1 July 2023 to 30 June 2024.’

29.9.2023

Official Journal of the European Union

L 241/16

COUNCIL IMPLEMENTING REGULATION (EU) 2023/2081

of 28 September 2023

implementing Regulation (EU) 2023/1214 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Regulation (EU) 2023/1214 of 23 June 2023 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine (1), and in particular Article 1(33) thereof,

Having regard to the proposal from the High Representative of the Union for Foreign Affairs and Security Policy,

Whereas:

(1)	On 31 July 2014, the Council adopted Regulation (EU) No 833/2014 (2), which concerns restrictive measures in view of Russia’s actions destabilising the situation in Ukraine.

(2)

On 23 June 2023, the Council adopted Regulation (EU) 2023/1214, which amended Regulation (EU) No 833/2014 and introduced further restrictive measures to suspend the broadcasting activities in the Union, or directed at the Union, of certain media outlets referred to in Annex IV to Regulation (EU) 2023/1214. Pursuant to Article 1, point (33), of Regulation (EU) 2023/1214, the applicability of such measures in respect of one or several of those media outlets is subject to the adoption of implementing acts by the Council.

(3)	Having examined the respective cases, the Council has concluded that the restrictive measures referred to in Article 2f of Regulation (EU) No 833/2014 should apply as of 1 October 2023 in respect of all entities referred to in Annex IV to Regulation (EU) 2023/1214,

HAS ADOPTED THIS REGULATION:

Article 1

The restrictive measures referred to in Article 2f of Regulation (EU) No 833/2014 shall apply as of 1 October 2023 in respect of all entities referred to in Annex IV to Regulation (EU) 2023/1214.

Article 2

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

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 28 September 2023.

For the Council

The President

F. GRANDE-MARLASKA GÓMEZ

(1) OJ L 159 I, 23.6.2023, p. 1.

(2) Council Regulation (EU) No 833/2014 of 31 July 2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine (OJ L 229, 31.7.2014, p. 1).

29.9.2023

Official Journal of the European Union

L 241/18

COMMISSION REGULATION (EU) 2023/2082

of 26 September 2023

establishing a fisheries closure for bluefin tuna in the Atlantic Ocean, east of 45° W, and Mediterranean for vessels flying the flag of Portugal

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Regulation (EC) No 1224/2009 of 20 November 2009 establishing a Union control system for ensuring compliance with the rules of the common fisheries policy (1), and in particular Article 36(2) thereof,

Whereas:

(1)	Council Regulation (EU) 2023/194 (2) lays down quotas for 2023.

(2)	According to the information received by the Commission, catches of the stock of bluefin tuna in the Atlantic Ocean, east of 45° W, and Mediterranean by vessels flying the flag of or registered in Portugal have exhausted the quota allocated for 2023.

(3)	It is therefore necessary to prohibit certain fishing activities for that stock,

HAS ADOPTED THIS REGULATION:

Article 1

Quota exhaustion

The fishing quota allocated for 2023 to Portugal for the stock of bluefin tuna in the Atlantic Ocean, east of 45° W, and Mediterranean referred to in the Annex shall be deemed to be exhausted from the date set out in that Annex.

Article 2

Prohibitions

Fishing activities for the stock referred to in Article 1 by vessels flying the flag of or registered in Portugal shall be prohibited from the date set out in the Annex. In particular it shall be prohibited to retain on board, relocate, tranship or land fish from that stock caught by those vessels after that date.

Article 3

Entry into force

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

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 26 September 2023.

For the Commission,

On behalf of the President,

Virginijus SINKEVIČIUS

Member of the Commission

(1) OJ L 343, 22.12.2009, p. 1.

(2) Council Regulation (EU) 2023/194 of 30 January 2023 fixing for 2023 the fishing opportunities for certain fish stocks, applicable in Union waters and, for Union fishing vessels, in certain non-Union waters, as well as fixing for 2023 and 2024 such fishing opportunities for certain deep-sea fish stocks (OJ L 28, 31.1.2023, p. 1).

ANNEX

No	10/TQ194
Member State	Portugal
Stock	BFT/AE45WM (including special conditions BFT/641, BFT/643, BFT/8301, BFT/8302, BFT/*8303F)
Species	Bluefin tuna (Thunnus thynnus)
Zone	Atlantic Ocean, east of 45° W, and Mediterranean
Closing date	22 August 2023

29.9.2023

Official Journal of the European Union

L 241/21

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)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Directive (EU) 2021/2167 of the European Parliament and of the Council of 24 November 2021 on credit servicers and credit purchasers and amending Directives 2008/48/EC and 2014/17/EU (1), and in particular Article 16(6) thereof,

Whereas:

(1)

Before they purchase non-performing credit agreements, prospective buyers should have access to granular credit agreement-by-credit agreement information about the non-performing credit agreement itself, the counterparty, the collateral, the guarantees, the legal and enforcement procedures and the historical collection and repayment history. Standardisation of that information by means of common templates, data fields, definitions and characteristics should facilitate the sale of non-performing credit agreements on secondary markets and should reduce entry barriers for small credit institutions and smaller investors wishing to conclude transactions in respect of non-performing credit agreements.

(2)

Credit institutions should use transaction data templates for non-performing credit agreements when selling or transferring non-performing credit agreements that are included in a portfolio for sales or transfers, in order to provide prospective buyers with all necessary information thereby enabling them to properly assess the value of the creditor’s rights under the non-performing credit agreement, or of the non-performing credit agreement itself, and the likelihood of recovery of the value. Applying such data templates to credit agreements would also reduce information asymmetries between prospective buyers and sellers of credit agreements and, thus, contribute to the development of a functioning secondary market in the Union. Credit institutions should use the templates in sales or transfers of such credit agreements involving a change to the lender of record under the credit agreement concerned.

(3)

In order to provide prospective buyers with all necessary information to make an informed decision, credit institutions should use transaction data templates for transfers of non-performing credit agreements, including transfers to other credit institutions. The data templates should be proportionate to the nature and size of credits and credit portfolios. For that reason, that obligation should apply to transfers of non-performing credit agreements only and should not encompass complex transactions where non-performing credit agreements are included as a part of such a transaction. Credit institutions should not use such templates in the case of complex transactions, when selling or transferring other types of contracts, including credit default swaps, total return swaps and other derivative contracts, insurance contracts and sub-participation contracts in relation to non-performing credit agreements, or for transfers of non-performing credit agreements pursuant to such contracts.

(4)

For the same reason, credit institutions should not use the transaction data templates for credit agreements, nor for sales or transfers of transferable securities, derivatives, or other financial instruments that fall under the scope of Directive 2014/65/EU of the European Parliament and of the Council (2), securities financing transactions, other than margin lending transactions, as defined in Article 3, point (10), of Regulation (EU) 2015/2365 of the European Parliament and of the Council (3), nor for financial or other leases of movable or immovable property that are not covered by Directive 2008/48/EC of the European Parliament and of the Council (4), and neither for sales or transfers of rights under such instruments, transactions or leases.

(5)

In order to minimise processing costs for credit institutions and credit purchasers, as stated in Article 16(4), point (d), of Directive (EU) 2021/2167 , credit institutions should not use the transaction data templates for the disposals of non-performing credit agreements through securitisation, where Regulation (EU) 2017/2402 of the European Parliament and of the Council (5) applies and the provision of the related information is governed by Commission Delegated Regulation (EU) 2020/1224 (6) and Commission Implementing Regulation (EU) 2020/1225 (7).

(6)

For the same reason, credit institutions should not use the transaction data templates for non-performing loans when selling such loans as part of sales of branches, sales of business lines or sales of clients’ portfolios which are not limited to non-performing loans, and transfers of such loans as part of an ongoing restructuring operation of the selling credit institution within insolvency, resolution, or liquidation proceedings.

(7)

In order to respect the principle of proportionality, the transaction data templates for non-performing credit agreements should require different information depending on the nature and size of the non-performing credit agreements and should specify the data fields that have to be completed or specify the circumstances under which it is not mandatory to complete certain data fields. For the same reason, credit institutions should not be obliged to complete all data fields in the transaction data templates for all transactions. Such transactions should involve the sale or transfer of: (1) a single non-performing credit agreement; (2) several non-performing credit agreements linked to one single borrower; (3) non-performing credit agreements that are part of syndicated credit agreement facilities; (4) non-performing credit agreements linked to a borrower that is domiciled outside of the Union; (5) non-performing credit agreements that have been acquired from an entity that is not a credit institution, as in such situations credit institutions may not have all the information required to complete all data fields; (6) non-performing credit agreements to natural persons, where those transactions concern small unsecured credit agreements that are outside the scope of Directive 2008/48/EC. The same approach should apply in the case of a sale or transfer of non-performing credit agreements between credit institutions that belong to the same group.

(8)

To enable prospective buyers of non-performing credit agreements to perform their financial due diligence and to value non-performing credit agreements before entering into a buy-sell transaction and before committing to a specific price, credit institutions should provide such prospective buyers with all necessary information early enough in the sale process. However, considering the level of detail of such information and the associated confidentiality implications, credit institutions should provide such information only to those prospective buyers that are seriously interested in purchasing the non-performing credit agreements concerned. For data protection reasons, credit institutions should only be allowed to provide personal data in cases where it is necessary to identify individuals whose credit agreements are non-performing. Regulation (EU) 2016/679 of the European Parliament and of the Council (8) applies to the processing of personal data in the context of this implementing Regulation.

(9)

Information that prospective buyers of non-performing credit agreements need to perform their financial due diligence and valuation of those credit agreements may contain elements that the credit institutions consider confidential on the basis of legal confidentiality requirements, or on the basis of commercial considerations. Credit institutions should therefore determine which data fields are to be considered confidential and should ensure that all confidential information is shared through secure channels and only after appropriate confidentiality arrangements have been put in place between the credit institution and the prospective buyer. Such secure channels may be electronic virtual data rooms set up by the credit institutions to grant access to the prospective buyers to the necessary information. Credit institutions should ensure that such virtual data rooms meet the applicable industry standards for confidentiality and data security.

(10)

To facilitate the exchange of information, credit institutions should provide the information in electronic and machine-readable form, unless credit institutions and prospective buyers agree otherwise. Where credit institutions use electronic auction platforms or electronic transaction platforms to organise the sales or transfer process of non-performing credit agreements, specific requirements for the electronic and machine-readable format may be set out by such platforms.

(11)

As part of the negotiation of the sales or transfer transaction, credit institutions may agree with prospective buyers to provide additional information regarding non-performing credit agreements beyond what is required by data templates. To that end, the design of the templates should allow for the provision of such additional data fields. 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.

(12)

This Regulation is based on the draft implementing technical standards submitted to the Commission by the European Banking Authority. The European Banking Authority has conducted open public consultations on the draft implementing technical standards on which this Regulation is based, analysed the potential related costs and benefits and requested the opinion of the Banking Stakeholder Group established in accordance with Article 37 of Regulation (EU) No 1093/2010 of the European Parliament and of the Council (9).

(13)	The European Data Protection Supervisor was consulted on this Implementation Regulation in accordance with Article 42(1) of Regulation (EU) 2018/1725 of the European Parliament and of the Council (10) and delivered an opinion on 25 July 2023,

HAS ADOPTED THIS REGULATION:

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.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 26 September 2023.

For the Commission

The President

Ursula VON DER LEYEN

(1) OJ L 438, 8.12.2021, p. 1.

(2) Directive 2014/65/EU of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments and amending Directive 2002/92/EC and Directive 2011/61/EU (recast) (OJ L 173, 12.6.2014, p. 349).

(3) Regulation (EU) 2015/2365 of the European Parliament and of the Council of 25 November 2015 on transparency of securities financing transactions and of reuse and amending Regulation (EU) No 648/2012 (OJ L 337, 23.12.2015, p. 1).

(4) Directive 2008/48/EC of the European Parliament and of the Council of 23 April 2008 on credit agreements for consumers and repealing Council Directive 87/102/EEC (OJ L 133, 22.5.2008, p. 66).

(5) Regulation (EU) 2017/2402 of the European Parliament and of the Council of 12 December 2017 laying down a general framework for securitisation and creating a specific framework for simple, transparent and standardised securitisation, and amending Directives 2009/65/EC, 2009/138/EC and 2011/61/EU and Regulations (EC) No 1060/2009 and (EU) No 648/2012 (OJ l 347, 28.12.2017, p. 35).

(6) Commission Delegated Regulation (EU) 2020/1224 of 16 October 2019 supplementing Regulation (EU) 2017/2402 of the European Parliament and of the Council with regard to regulatory technical standards specifying the information and the details of a securitisation to be made available by the originator, sponsor and SSPE (OJ L 289, 3.9.2020, p. 1).

(7) Commission Implementing Regulation (EU) 2020/1225 of 29 October 2019 laying down implementing technical standards with regard to the format and standardised templates for making available the information and details of a securitization by the originator, sponsor and SSPE (OJ L 289, 3.9.2020, p. 217).

(8) Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation) (OJ L 119, 4.5.2016, p. 1).

(9) Regulation (EU) No 1093/2010 of the European Parliament and of the Council of 24 November 2010 establishing a European Supervisory Authority (European Banking Authority), amending Decision No 716/2009/EC and repealing Commission Decision 2009/78/EC (OJ L 331, 15.12.2010, p. 12).

(10) Regulation (EU) 2018/1725 of the European Parliament and of the Council of 23 October 2018 on the protection of natural persons with regard to the processing of personal data by the Union institutions, bodies, offices and agencies and on the free movement of such data, and repealing Regulation (EC) No 45/2001 and Decision No 1247/2002/EC (OJ L 295, 21.11.2018, p. 39).

(11) Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and amending Regulation (EU) No 648/2012 (OJ L 176, 27.6.2013, p. 1).

(12) Directive 2002/47/EC of the European Parliament and of the Council of 6 June 2002 on financial collateral arrangements (OJ L 168, 27.6.2002, p. 43).

(13) Regulation (EU) 2016/867 of the European Central Bank of 18 May 2016 on the collection of granular credit and credit risk data (OJ L 144, 1.6.2016, p. 44).

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

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

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

Name used to refer to the counterparty group.

Mandatory

Alphanumeric

1,02

Counterparty

Counterparty Identifier

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

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

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

Mandatory

Choice:

(a)	Protection Provider;

(b)

Borrower.

1,06

Counterparty

Legal Type of Counterparty

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

Counterparty's postal code.

Mandatory

Alphanumeric

12.4.10

1,17

Counterparty

Country of Counterparty

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

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

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

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

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

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

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

Mandatory

Alphanumeric

2.2.3; 12.4.1

2,01

Relationship

Loan Identifier

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

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

Mandatory

Alphanumeric

3,02

Loan

Inception date

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Date that the last payment was made.

dd/mm/yyyy

Annex X.NPEL 30.

3,22

Loan

Last Payment Amount

Applicable to all

Amount of last payment.

Number

3,23

Loan

Date of the default status of the instrument

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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)

(b)

(c)

(d)

(e)

(f)

(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 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

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

Mandatory

Alphanumeric

5,01

Historical collection of repayments

Type of Collection

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

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

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

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.

29.9.2023

Official Journal of the European Union

L 241/64

COMMISSION IMPLEMENTING REGULATION (EU) 2023/2084

of 27 September 2023

amending Annexes V and XIV to Implementing Regulation (EU) 2021/404 as regards the entries for Canada, the United Kingdom and the United States in the lists of third countries authorised for the entry into the Union of consignments of poultry, germinal products of poultry and fresh meat of poultry and game birds

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) 2016/429 of the European Parliament and of the Council of 9 March 2016 on transmissible animal diseases and amending and repealing certain acts in the area of animal health (‘Animal Health Law’) (1), and in particular Articles 230(1) and 232(1) and (3) thereof.

Whereas:

(1)	Regulation (EU) 2016/429 provides that consignments of animals, germinal products and products of animal origin must come from a third country or territory, or zone or compartment thereof, listed in accordance with Article 230(1) of that Regulation in order to enter the Union.

(2)

Commission Delegated Regulation (EU) 2020/692 (2) lays down the animal health requirements that consignments of certain species and categories of animals, germinal products and products of animal origin, from third countries or territories, or zones thereof, or compartments thereof in the case of aquaculture animals, must comply with in order to enter the Union.

(3)

Commission Implementing Regulation (EU) 2021/404 (3) establishes the lists of third countries, or territories, or zones or compartments thereof, from which the entry into the Union of the species and categories of animals, germinal products and products of animal origin falling within the scope of Delegated Regulation (EU) 2020/692 is permitted.

(4)

More particularly, Annexes V and XIV to Implementing Regulation (EU) 2021/404 set out the lists of third countries, or territories, or zones thereof authorised for the entry into the Union, respectively, of consignments of poultry, germinal products of poultry and fresh meat of poultry and game birds.

(5)	Canada has notified the Commission of an outbreak of highly pathogenic avian influenza (HPAI) in poultry in the province of Alberta, which was confirmed on 11 September 2023 by laboratory analysis (RT-PCR).

(6)	The United Kingdom has notified the Commission of an outbreak of HPAI in poultry on the Isle of Lewis, Scotland, which was confirmed on 25 August 2023 by laboratory analysis (RT-PCR).

(7)	The United States has notified the Commission of an outbreak of HPAI in poultry in the state of New Jersey, which was confirmed on 15 September 2023 by laboratory analysis (RT-PCR).

(8)

Following these recent outbreaks of HPAI, the veterinary authorities of Canada, the United Kingdom and the United States established restricted zones of at least 10 km around the affected establishments and implemented a stamping-out policy to control the presence of HPAI and limit the spread of that disease.

(9)	Canada, the United Kingdom and the United States have submitted information to the Commission on the epidemiological situation on their territories and the measures taken to prevent the further spread of HPAI.

(10)

That information has been evaluated by the Commission. The Commision considers that, in view of the animal health situation in the areas under restrictions established by the veterinary authorities of Canada, the United Kingdom and the United States, the entry into the Union of consigments of poultry, germinal products of poultry, and fresh meat of poultry and game birds from those areas should be suspended, in order to protect the animal health status of the Union.

(11)

The United Kingdom and the United States have provided updated information to the Commission in relation to the epidemiological situation on their territories as regards HPAI that gave rise to the suspension of the entry of certain products into the Union, as set out in Annexes V and XIV to Implementing Regulation (EU) 2021/404.

(12)	In particular, the United Kingdom has submitted updated information on the epidemiological situation in relation to three outbreaks of HPAI in poultry establishments in the county of Aberdeenshire and on the Isle of Lewis, Scotland, which were confirmed on 9 July 2023 and 8 August 2023.

(13)	Furthermore, the United States has submitted updated information on the epidemiological situation on its territory in relation to two outbreaks of HPAI in poultry establishments in the state of New York, which were confirmed on 12 April 2023 and 17 April 2023.

(14)

The United Kingdom and the United States have also submitted information on the measures that were taken to prevent the further spread of HPAI. In particular, following those outbreaks of that disease, the United Kingdom and the United States have implemented a stamping out policy in order to control and limit the spread of that disease, and they have also completed the requisite cleaning and disinfection following the implementation of the stamping out policy on the infected poultry establishments on their territories.

(15)

The Commission has evaluated the information submitted by the United Kingdom and the United States and considers that the United Kingdom and the United States have provided appropriate guarantees that the animal health situation that gave rise to the suspensions, no longer represents a threat to animal or public health within the Union, and that, consequently, the entry into the Union of poultry commodities from the concerned zones of the United Kingdom and the United States from which entry into the Union had been suspended, should be reauthorised.

(16)	Annexes V and XIV to Implementing Regulation (EU) 2021/404 should therefore be amended to take account of the current epidemiological situation as regards HPAI in Canada, the United Kingdom and the United States.

(17)

Taking into account the current epidemiological situation in Canada, the United Kingdom and the United States as regards HPAI, and in order to avoid unnecessary disruption of trade with the United Kingdom and the United States, the amendments to be made to Annexes V and XIV to Implementing Regulation (EU) 2021/404 by this Regulation should take effect as a matter of urgency.

(18)	The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on Plants, Animals, Food and Feed,

HAS ADOPTED THIS REGULATION:

Article 1

Annexes V and XIV to Implementing Regulation (EU) 2021/404 are amended in accordance with the Annex to this Regulation.

Article 2

Entry into force and applicability

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

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 27 September 2023.

For the Commission

The President

Ursula VON DER LEYEN

(1) OJ L 84, 31.3.2016, p. 1.

(2) Commission Delegated Regulation (EU) 2020/692 of 30 January 2020 supplementing Regulation (EU) 2016/429 of the European Parliament and of the Council as regards rules for entry into the Union, and the movement and handling after entry of consignments of certain animals, germinal products and products of animal origin (OJ L 174, 3.6.2020, p. 379).

(3) Commission Implementing Regulation (EU) 2021/404 of 24 March 2021 laying down the lists of third countries, territories or zones thereof from which the entry into the Union of animals, germinal products and products of animal origin is permitted in accordance with Regulation (EU) 2016/429 of the European Parliament and of the Council (OJ L 114, 31.3.2021, p. 1).

ANNEX

Annexes V and XIV to Implementing Regulation (EU) 2021/404 are amended as follows:

(1)

Annex V is amended as follows:

(a)

in Part 1, Section B is amended as follows:

(i)

in the entry for Canada, the following row for the zone CA-2.191 is added after the row for the zone CA-2.190:

‘CA

Canada

CA-2.191

BPP, BPR, DOC, DOR, SP, SR, POU-LT20, HEP, HER, HE-LT20

N, P1

11.9.2023’;

(ii)

in the entry for the United Kingdom, the row for the zone GB-2.307 is replaced by the following:

‘GB

United Kingdom

GB-2.307

BPP, BPR, DOC, DOR, SP, SR, POU-LT20, HEP, HER, HE-LT20

N, P1

9.7.2023

11.9.2023’;

(iii)

in the entry for the United Kingdom, the rows for zones GB-2.309 and GB-2.310 are replaced by the following:

‘GB

United Kingdom

GB-2.309

BPP, BPR, DOC, DOR, SP, SR, POU-LT20, HEP, HER, HE-LT20

N, P1

8.8.2023

15.9.2023

GB-2.310

N, P1

8.8.2023

12.9.2023’;

(iv)

in the entry for the United Kingdom, the following row for the zone GB-2.321 is added after the row for the zone GB-2.320:

‘GB

United Kingdom

GB-2.321

BPP, BPR, DOC, DOR, SP, SR, POU-LT20, HEP, HER, HE-LT20

N, P1

25.8.2023’;

(v)

in the entry for the United States, the rows for the zones US-2.451 and US-2.452 are replaced by the following:

‘US

United States

US-2.451

BPP, BPR, DOC, DOR, SP, SR, POU-LT20, HEP, HER, HE-LT20

N, P1

12.4.2023

20.9.2023

US-2.452

N, P1

17.4.2023

20.9.2023’;

(vi)

in the entry for the United States, the following row for the zone US-2.459 is added after the row for the zone US-2.458:

‘US

United States

US-2.459

BPP, BPR, DOC, DOR, SP, SR, POU-LT20, HEP, HER, HE-LT20

N, P1

15.9.2023’;

(b)

Part 2 is amended as follows:

(i)

in the entry for Canada, the following description of the zone CA-2.191 is added after the description of the zone CA-2.190:

‘Canada

CA-2.191

Alberta: Latitude 49.47, Longitude -112.25

The municipalities involved are:

3km PZ: New Dayton

10km SZ: Judson and Wrentham’;

(ii)

in the entry for the United Kingdom, the following description of the zone GB-2.321 is added after the description of the zone GB-2.320:

‘United Kingdom

GB-2.321

Ness, Isle of Lewis, Scotland, GB

The area contained within a circle of a radius of 10km, centred on WGS84 dec, coordinates Lat: N58.47 and Long: W6.29’;

(iii)

in the entry for the United States, the following description of the zone US-2.459 is added after the description of the zone US-2.458:

‘United States

US-2.459

State of New Jersey

Union 01

Union County: A circular zone of a 10 km radius starting with North point (GPS coordinates: 74.1690838°W 40.7406971°N)’;

(2)

in Annex XIV, in Part 1, Section B is amended as follows:

(a)

in the entry for Canada, the following rows for the zone CA-2.191 are added after the rows for the zone CA-2.190:

‘CA

Canada

CA-2.191

POU, RAT

N, P1

11.9.2023

GBM

11.9.2023’;

(b)

in the entry for the United Kingdom, the rows for the zone GB-2.307 are replaced by the following:

‘GB

United Kingdom

GB-2.307

POU, RAT

N, P1

9.7.2023

11.9.2023

GBM

9.7.2023

11.9.2023’;

(c)

in the entry for the United Kingdom, the rows for the zones GB-2.309 and GB-2.310 are replaced by the following:

‘GB UnitedKingdom	GB-2.309	POU, RAT	N, P1	8.8.2023	15.9.2023
	GB-2.309	GBM	P1	8.8.2023	15.9.2023
	GB-2.310	POU, RAT	N, P1	8.8.2023	12.9.2023
	GB-2.310	GBM	P1	8.8.2023	12.9.2023’;

(d)

in the entry for the United Kingdom, the following rows for the zone GB-2.321 are added after the rows for the zone GB-2.320:

‘GB

United Kingdom

GB-2.321

POU, RAT

N, P1

25.8.2023

GBM

25.8.2023’;

(e)

in the entry for the United States, the rows for the zones US-2.451 and US-2.452 are replaced by the following:

‘US United States	US-2.451	POU, RAT	N, P1	12.4.2023	20.9.2023
	US-2.451	GBM	P1	12.4.2023	20.9.2023
	US-2.452	POU, RAT	N, P1	17.4.2023	20.9.2023
	US-2.452	GBM	P1	17.4.2023	20.9.2023’;

(f)

in the entry for the United States, the following rows for the zone US-2.459 are added after the rows for the zone US-2.458:

‘US

United States

US-2.459

POU, RAT

N, P1

15.9.2023

GBM

15.9.2023’.

29.9.2023

Official Journal of the European Union

L 241/70

COMMISSION IMPLEMENTING REGULATION (EU) 2023/2085

of 27 September 2023

amending Regulation (EC) No 1484/95 as regards fixing representative prices in the poultrymeat and egg sectors and for egg albumin

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 1308/2013 of the European Parliament and of the Council of 17 December 2013 establishing a common organisation of the markets in agricultural products and repealing Council Regulations (EEC) No 922/72, (EEC) No 234/79, (EC) No 1037/2001 and (EC) No 1234/2007 (1), and in particular Article 183(b) thereof,

Having regard to Regulation (EU) No 510/2014 of the European Parliament and of the Council of 16 April 2014 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products and repealing Council Regulations (EC) No 1216/2009 and (EC) No 614/2009 (2), and in particular Article 5(6)(a) thereof,

Whereas:

(1)	Commission Regulation (EC) No 1484/95 (3) lays down detailed rules for implementing the system of additional import duties and fixes representative prices in the poultrymeat and egg sectors and for egg albumin.

(2)	Regular monitoring of the data used to determine representative prices for poultrymeat and egg products and for egg albumin shows that the representative import prices for certain products should be amended to take account of variations in price according to origin.

(3)	Regulation (EC) No 1484/95 should therefore be amended accordingly.

(4)	Given the need to ensure that this measure applies as soon as possible after the updated data have been made available, this Regulation should enter into force on the day of its publication,

HAS ADOPTED THIS REGULATION:

Article 1

Annex I to Regulation (EC) No 1484/95 is replaced by the text set out in the Annex to this Regulation.

Article 2

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

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 27 September 2023.

For the Commission,

On behalf of the President,

Wolfgang BURTSCHER

Director-General

Directorate-General for Agriculture and Rural Development

(1) OJ L 347, 20.12.2013, p. 671.

(2) OJ L 150, 20.5.2014, p. 1.

(3) Commission Regulation (EC) No 1484/95 of 28 June 1995 laying down detailed rules for implementing the system of additional import duties and fixing representative prices in the poultrymeat and egg sectors and for egg albumin, and repealing Regulation No 163/67/EEC (OJ L 145, 29.6.1995, p. 47).

ANNEX

‘ANNEX I

CN code

Description

Representative price

(EUR/100 kg)

Security under Article 3

(EUR/100 kg)

Origin (1)

0207 14 10

Fowls of the species Gallus domesticus, boneless cuts, frozen

219,7

’

(1) Nomenclature laid down by Commission Implementing Regulation (EU) 2020/1470 of 12 October 2020 on the nomenclature of countries and territories for the European statistics on international trade in goods and on the geographical breakdown for other business statistics (OJ L 334, 13.10.2020, p. 2).

29.9.2023

Official Journal of the European Union

L 241/73

COMMISSION REGULATION (EU) 2023/2086

of 28 September 2023

amending Annex II to Regulation (EC) No 1333/2008 of the European Parliament and of the Council and the Annex to Commission Regulation (EU) No 231/2012 as regards the use of buffered vinegar as a preservative and acidity regulator

(Text with EEA relevance)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EC) No 1333/2008 of the European Parliament and of the Council of 16 December 2008 on food additives (1), and in particular Articles 10(3) and 14 thereof,

Having regard to Regulation (EC) No 1331/2008 of the European Parliament and of the Council of 16 December 2008 establishing a common authorisation procedure for food additives, food enzymes and food flavourings (2), and in particular Article 7(5) thereof,

Whereas:

(1)	Annex II to Regulation (EC) No 1333/2008 lays down a Union list of food additives approved for use in foods and their conditions of use.

(2)	Commission Regulation (EU) No 231/2012 (3) lays down specifications for food additives that are listed in Annexes II and III to Regulation (EC) No 1333/2008.

(3)	Pursuant to Article 3(1) of Regulation (EC) No 1331/2008, the Union list of food additives and specifications for food additives may be updated either on the initiative of the Commission or following an application from a Member State or an interested party.

(4)

In March 2021, an application was submitted to the Commission for the authorisation of use of buffered vinegar as a preservative and acidity regulator in a broad variety of food categories. The application was subsequently made available to the Member States pursuant to Article 4 of Regulation (EC) No 1331/2008.

(5)

In the opinion published on 1 July 2022 (4), the European Food Safety Authority (‘the Authority’) evaluated the safety of the proposed use of buffered vinegar as a food additive. As acetic acid and its salts are the primary constituents of buffered vinegar, the Authority referred to its previous assessment of acetic acid as a pesticide active substance in 2013 (5) in which it concluded that the establishment of an acceptable daily intake (ADI) for acetic acid is not considered necessary. Such conclusion is reached for substances of a very low safety concern and only if there is reliable information for both exposure and toxicity and there is a low probability of adverse health effects in humans at doses that do not induce nutritional imbalance in animals (6). Taking into account the assessment of acetic acid in 2013 and that buffered vinegar dissociates into the acetic anion, a natural constituent of the human diet and of the human body for which extensive data on its biological effects exist, the Authority assessed the safety of buffered vinegar without biological or toxicological data obtained with this food additive and concluded that that there is no safety concern for the use of buffered vinegar as a food additive at the proposed maximum use levels.

(6)

Part C of Annex II to Regulation (EC) No 1333/2008 defines all groups of additives. Group I of Part C lists food additives, except for colours and sweeteners, for which there is no need for a numerical acceptable daily intake and which are authorised for use in many foods in accordance with the quantum satis principle as defined in Article 3(2), point (h) of that Regulation. The outcome of the safety assessment of buffered vinegar allows its inclusion in Part C, Group I, of Annex II to Regulation (EC) No 1333/2008.

(7)

Buffered vinegar is a liquid or dried product prepared by adding sodium/potassium hydroxides (E 524-525) and sodium/potassium carbonates (E 500-501) to vinegar, which is compliant with European Standard EN 13188:2000 and is exclusively obtained from an agricultural source origin (except wood/cellulose) by a double (alcoholic and acetous) fermentation. Buffered vinegar is intended for use as an alternative to other authorised preservatives or acidity regulators, in particular to acetic acid and its salts (E 260-263). Buffering increases pH and allows the use as a preservative or acidity regulator in many food categories without impacting the quality of foods.

(8)	It is therefore appropriate to authorise the use of buffered vinegar as a food additive and to assign E 267 as the E-number to that additive.

(9)	The specifications for buffered vinegar (E 267) should be included in the Annex to Regulation (EU) No 231/2012 as this additive is included in the Union list of food additives laid down in Annex II to Regulation (EC) No 1333/2008 for the first time.

(10)	Regulations (EC) No 1333/2008 and (EU) No 231/2012 should therefore be amended accordingly.

(11)	The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on Plants, Animals, Food and Feed,

HAS ADOPTED THIS REGULATION:

Article 1

Annex II to Regulation (EC) No 1333/2008 is amended in accordance with Annex I to this Regulation.

Article 2

The Annex to Regulation (EU) No 231/2012 is amended in accordance with Annex II to this Regulation.

Article 3

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

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 28 September 2023.

For the Commission

The President

Ursula VON DER LEYEN

(1) OJ L 354, 31.12.2008, p. 16.

(2) OJ L 354, 31.12.2008, p. 1.

(3) Commission Regulation (EU) No 231/2012 of 9 March 2012 laying down specifications for food additives listed in Annexes II and III to Regulation (EC) No 1333/2008 of the European Parliament and of the Council (OJ L 83, 22.3.2012, p. 1).

(4) EFSA Journal 2022;20(7):7351.

(5) EFSA Journal 2013;11(1):3060.

(6) EFSA Journal 2014;12(6):3697; Statement on a conceptual framework for the risk assessment of certain food additives re-evaluated under Commission Regulation (EU) No 257/2010.

ANNEX I

Annex II to Regulation (EC) No 1333/2008 is amended as follows:

(a)

in Part B, point 3 ‘Additives other than colours and sweeteners’, the following new entry is inserted after the entry for food additive E 263, Calcium acetate:

‘E 267

Buffered vinegar’

(b)

in Part C, Group I, the entry for E 267 is inserted after the entry for E 263, Calcium acetate:

‘E 267

Buffered vinegar

quantum satis’

(c)

Part E is amended as follows:

(1)

in category 01.7.1 (Unripened cheese excluding products falling in category 16), the entry for E 267 (Buffered vinegar) is inserted after the entry for E 260, Acetic acid:

‘E 267

Buffered vinegar

quantum satis

only mozzarella’

(2)

in category 01.7.4 (Whey cheese), the entry for E 267 (Buffered vinegar) is inserted after the entry for E 260, Acetic acid:

‘E 267

Buffered vinegar

quantum satis’

(3)

in category 04.2.3 (Canned or bottled fruit and vegetables), the entry for E 267 (Buffered vinegar) is inserted after the entry for E 263, Calcium acetate:

‘E 267

Buffered vinegar

quantum satis’

(4)

in category 06.4.1 (Fresh pasta), the entry for E 267 (Buffered vinegar) is inserted before the entry for E 270, Lactic acid:

‘E 267

Buffered vinegar

quantum satis’

(5)

in category 06.4.3 (Fresh pre-cooked pasta), the entry for E 267 (Buffered vinegar) is inserted before the entry for E 270, Lactic acid:

‘E 267

Buffered vinegar

quantum satis’

(6)

in category 06.4.4 (Potato Gnocchi), the entry for E 267 (Buffered vinegar) is inserted after the entry for E 200-202, Sorbic acid-potassium acid:

‘E 267

Buffered vinegar

quantum satis

only fresh refrigerated potato gnocchi’

(7)

in category 07.1.1 (Bread prepared solely with the following ingredients: wheat flour, water, yeast or leaven, salt), the entry for E 267 (Buffered vinegar) is inserted after the entry for E 263, Calcium acetate:

‘E 267

Buffered vinegar

quantum satis’

(8)

in category 07.1.2 (Pain courant français; Friss búzakenyér, fehér és félbarna kenyerek), the entry for E 267 (Buffered vinegar) is inserted after the entry for E 263, Calcium acetate:

‘E 267

Buffered vinegar

quantum satis’

(9)

in category 08.2 (Meat preparations as defined by Regulation (EC) No 853/2004), the entry for E 267 (Buffered vinegar) is inserted after the entry for E 263, Calcium acetate:

‘E 267

Buffered vinegar

quantum satis

only prepacked preparations of fresh minced meat and meat preparations to which other ingredients than additives or salt have been added’

ANNEX II

In the Annex to Regulation (EU) No 231/2012, the following new entry is inserted after the entry for food additive E 263 CALCIUM ACETATE:

‘E 267 BUFFERED VINEGAR
Synonyms	Buffered vinegar (liquid); buffered vinegar (powder)
Definition	Buffered vinegar is a liquid or dried product prepared by adding buffering agents to vinegar. The buffering agents used are sodium/potassium hydroxides (E 524 to E 525) and sodium/potassium carbonates (E 500 to E 501). The vinegar is compliant with the European Standard EN 13188:2000 and is exclusively obtained from an agricultural source origin (except wood/cellulose) by double fermentation, alcoholic and acetous. The primary constituents of buffered vinegar are acetic acid and its salts.
Assay	Liquid: 15–40 % (w/w) acetic acid equivalents
	Powder: 55–75 % (w/w) acetic acid equivalents
	2 to 20 % (w/w) free acetic acid
Description	Liquid: colourless to brown viscous liquid
Description	Powder: white to creamy-white crystalline powder
Identification	Liquid: pH 4,75–7,5
Identification	Powder: pH 4,75–6,75 (10 % aqueous solution)
Purity
Cations	Liquid: Not more than 10 % sodium and 30 % potassium
Cations	Powder: Not more than 30 % sodium and 40 % potassium
Water content	Powder: Not more than 18 % (Karl Fischer Method)
Ethanol	Not more than 0,5 % w/w
Arsenic	Not more than 0,05 mg/kg
Lead