Could you clarify which types of 'bonds and loans' are in scope?
“Bonds and loans” are in scope of 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. However, it is not specified if bonds for which banks act as issuers/underwriters are included.
The purpose of 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 is to provide information on other actions put in place by the institution to mitigate climate-change-related risks, exposures that are not considered under the Green Asset Ratio (GAR) in templates 7 and 8. Template 10 is conceived to complement on the assets not included in templates 7 and 8.
Only bonds and loans on the asset side of the balance sheet of the institution should be in scope for disclosure in template 10.