- Question ID
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2022_6654
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Transparency and Pillar 3
- Article
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449a
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Regulation (EU) 2022/2453 - ITS on ESG disclosures
- Article/Paragraph
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n.a.
- Type of submitter
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Credit institution
- Subject matter
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ESG P3 - Template 5 - Collaterals sub - totals
- Question
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In Template 5, we would like to understand how to report exposures that fall into both a sector-specific row (i.e. rows 1-9) as well as a row related to real estate collateral (i.e. rows 10-11). For example, would a loan exposure to a manufacturing corporation that is collateralized by commercial real estate be reported in both row 3 and row 11, or only in row 11 (assuming that both the collateral and the location of the activity of the exposure are within the reported geography)?
- Background on the question
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In the context of the upcoming submissions.
- Submission date
- Final publishing date
-
- Final answer
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In Template 5 of Annex II of Regulation (EU) No. 2022/2453 of 30 November 2022 (ITS on ESG disclosures), rows 1 through 9 concern loans and advances, debt securities and equity instruments in non-financial corporates (including loans that are collateralized by immovable property and repossessed real estate collaterals). Rows 10-12 include only loans collateralized by immovable property.
As a consequence, loans collateralized by immovable property should be reported both:
• In rows 1 through 9 in order to report the NACE code of the obligor
• In rows 10 through 12 as the loans are collateralized by immovable property.For additional information, please also refer to Q&A 2022_6541.
- Status
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Final Q&A
- Answer prepared by
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Answer prepared by the EBA.