Question ID
2022_6654
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
n.a.
Type of submitter
Credit institution
Subject matter
ESG P3 - Template 5 - Collaterals sub - totals
Question

In Template 5, we would like to understand how to report exposures that fall into both a sector-specific row (i.e. rows 1-9) as well as a row related to real estate collateral (i.e. rows 10-11). For example, would a loan exposure to a manufacturing corporation that is collateralized by commercial real estate be reported in both row 3 and row 11, or only in row 11 (assuming that both the collateral and the location of the activity of the exposure are within the reported geography)?

Background on the question

In the context of the upcoming submissions. 

Submission date
Final publishing date
Final answer

In Template 5 of Annex II of Regulation (EU) No. 2022/2453 of 30 November 2022 (ITS on ESG disclosures), rows 1 through 9 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). Rows 10-12 include only loans collateralized by immovable property.

As a consequence, loans collateralized by immovable property should be reported both:

• In rows 1 through 9 in order to report the NACE code of the obligor
• In rows 10 through 12 as the loans are collateralized by immovable property.

For additional information, please also refer to Q&A 2022_6541.

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

Disclaimer

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