- Question ID
-
2025_7461
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Transparency and Pillar 3
- Article
-
449a
- Paragraph
-
Annex XXXIX
- Subparagraph
-
Template 2
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Regulation (EU) 2022/2453 - ITS on ESG disclosures
- Article/Paragraph
-
Template 2
- Type of submitter
-
Credit institution
- Subject matter
-
Template 2: location of the collateral
- Question
-
Is it intentional to show the location of counterparty rather than the physical location of the property in question for Template 2 ?
- Background on the question
-
In the EBA DPM table layout and data point categorization (D02.00.A row 6 and column X), the instruction in this DPM table is to use the counterparty location instead of the physical location of the property, when dividing exposures to Total EU area and Total non-EU area. This can lead to a situation where property located inside the Total EU area is not reported there but in the Total non-EU area. The opposite could also be the case.
- Submission date
- Rejected publishing date
-
- Rationale for rejection
-
This question has been rejected because the matter it refers to has already been identified and will be considered for the forthcoming version of the Reporting framework.
- Status
-
Rejected question
