Question ID
2023_6931
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
Template 2 - Paragraph 3 & Template 5 - Paragraph 2
Type of submitter
Other
Subject matter
ESG P3 - Template 2 and 5 - Sectors to be included for loans collateralized by RRE/CRE
Question

In DPM 3.3 table layout for ESG template 2 (D 02.00a and D02.00b) the information on Energy efficiency associated to real estate collateral is limited to loans&Advances belonging to counterparty sector "Non-financial corporations", which would mean that Loans&Advances to households, or any other sector, collateralized by immovable property would not be included in this template.

However, In DPM 3.3 table layout for ESG template for ESG template 5 (D 05.00a), the information related to real estate collateral is not limited to counterparty sector "Non-financial corporations", which would meand that all sectors can be included, generating a difference between what would be published in the two templates.

Is this correct?

Background on the question

According to the DPM 3.3 reporting framework, sectors to be included in Pillar 3 ESG in template 2 and template 5 under "Loans collateralised by commercial/residential immovable property" are not the same

Submission date
Rejected publishing date
Rationale for rejection

This question has been rejected because the matter it refers to is in the process of being answered in Q&A 6879.

Status
Rejected question