Template 10 "Other climate change mitigating actions that are not covered in the EU Taxonomy" of Annex XXXIX to the Final draft implementing technical standards on prudential disclosures on ESG risks in accordance with Article 449a CRR covers other climate change mitigating actions and includes exposures of the institutions that are not taxonomy aligned according to Templates 7 and 8 but that still support counterparties in the transition and adaptation process for the objectives of climate change mitigation and climate change adaptation.

In this regard, only items recognised as assets and maintained on balance sheet can be considered exposures and only exposures to other counterparties should be included in the template. Therefore, when a credit institution repurchases the green bonds it has issued, as per IFRS accounting framework, they should be removed from the liabilities and then, the asset will not be recognised anymore on the balance sheet. It follows that double counting of the original asset will not occur.