EBU Single Rulebook Q&A 11 April 2014 2014_1070 Reporting of loans collateralised by real estate

Should the loans reported in C 60.00, rows 1260 and 1270 be reported in full regardless of the value of the real estate collateral, or only up to the value of the collateral? Article 428(1)(h) of CRR refers to loans collateralised by real estate. However it is not clear wherher a loan with a value higher than the underlying collateral (i.e.