Question ID:
2022_6615
Legal Act:
Regulation (EU) No 575/2013 (CRR)
Topic:
Transparency and Pillar 3
Article:
449a
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations:
Regulation (EU) 2022/2453 - ITS on ESG disclosures
Article/Paragraph:
Annex 1 - Template 5
Disclose name of institution / entity:
No
Type of submitter:
Industry association
Subject Matter:
ITS ESG P3 - Template 5 - Column B carrying amount
Question:

In ESG disclosure template 5:

Should the amounts disclosed in column b be equal to the carrying amounts disclosed in column a in template 1, or;

Should the amounts in column b only include exposures exposed to physical risk according to the definition in the new Article 18a § 1c?

Background on the question:

The instructions to the disclosure templates do not give any guidance to what should be included in column b, Template 5, gross carrying amount.

Date of submission:
19/10/2022
Published as Final Q&A:
17/02/2023
Final Answer:

The total sum across all geographical areas of the amounts to be disclosed in Column b of Template 5 of Annex 1 to Implementing Regulation (EU) 2022/2453 should be identical to the final sum of the amount disclosed in column a of Template 1 and not be restricted to the part of the institution’s gross carrying amount exposed to physical risks.

Status:
Final Q&A
Answer prepared by:
Answer prepared by the EBA.
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