- 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
- 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.
- Submission date
- Final publishing date
-
- 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.