The Bank of Italy published a note analysing collateralised commercial real estate (CRE) loans extended by Italian banks to non-financial corporations using granular AnaCredit data. The work examines how often banks update real estate collateral values and uses simulations to gauge how hypothetical property price declines could affect loan-to-value ratios and expected losses on banks’ CRE portfolios. The analysis finds that CRE collateral values are frequently revalued, although the pattern of revaluations is not fully aligned with movements in average market prices. Deviations are described as contained and potentially influenced by the fact that aggregate market prices do not fully reflect differences in real estate characteristics. The simulation exercises indicate that risks to the Italian banking system are generally contained under both baseline and adverse assumptions, with expected losses remaining moderate even under a sharp property price decline larger than those seen historically combined with a significant rise in borrower default probabilities.