The European Banking Authority (EBA) published on 6 July 2026 its annual dataset on losses and exposures for residential and commercial immovable property across the EU and European Economic Area for 2025, as required under Article 430a(3) of the Capital Requirements Regulation (CRR). The data, drawn from supervisory reporting by institutions and presented by national market, support the application of the CRR 'hard test' mechanism, which allows preferential treatment for exposures secured by immovable property when certain loss-rate thresholds are met.
The publication provides a centralised and harmonised source of data relevant for several CRR provisions. Under Article 125(2), institutions may apply the loan-splitting approach to income-producing residential real estate exposures if conditions are met. Article 126(2) provides equivalent treatment for commercial real estate exposures. Articles 199(3) and 199(4) allow institutions using the Internal Ratings-Based approach to recognise residential or commercial immovable property as eligible collateral, including where repayment depends on property cash flows, subject to legal conditions.
The EBA stated that the dataset aims to improve transparency, promote simplification, and facilitate consistent application of these provisions. It does not amend the legal conditions set out in the CRR nor constitute a separate supervisory decision on eligibility. Institutions remain responsible for assessing whether the relevant CRR conditions are met.
For four member states—Belgium, France, Croatia, and Romania—the reference for applying the derogations remains the loss data published by their respective competent authorities on their websites, as specified in the press release.
The data cover the reference year 2025 and are presented at the level of national immovable property markets. The EBA also provides an interactive data visualisation through its European Data Access Point (EDAP).
The publication primarily impacts EU banks and credit institutions, which must use the data to determine eligibility for preferential capital treatment on mortgage and property-backed loans. National competent authorities will rely on the data for supervisory consistency. Property developers and real estate investors may benefit indirectly from more predictable lending conditions. EU taxpayers and consumers could see marginal effects on credit availability and pricing, though the impact is limited as the publication does not change existing legal requirements.