What is the relation between row 1-9 and 10-12? Are rows 10-12 based on the sectors mentioned in 1-9 only, or based on all sectors (including the ones not mentioned in 1-9)?

It is unclear for us if row 10 - 12 is a "of which" category of row 1-9 or if it has a broader coverage.

Rows 10-12 in Template 5: Banking book - Climate change physical risk: Exposures subject to physical risk of Annex XXXIX to the Final draft implementing technical standards on prudential disclosures on ESG risks in accordance with Article 449a CRR are not “of which” categories of rows 1-9 and should cover all sectors  for a given geographic location.

Rows 1 through 9 of Template 5 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).

As indicated by row 13, when institutions hold significant loans and advances, debt securities or equity instruments (including loans that are collateralized by immovable property and repossessed real estate collaterals) in non-financial corporates whose main activity is not listed in rows 1 through 9, they should add the relevant NACE sector as necessary.