Question ID
2025_7636
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 1
Type of submitter
Credit institution
Subject matter
ESG Pillar 3 - Template 1 - Reporting of row 0010 and row 0530: Exposures towards sectors (other than those) that highly contribute to climate change
Question

In template 1, should row 0510: "I - Accommodation and food service activities" be classified into Exposures towards sectors that highly contribute to climate change?

Background on the question

According to EBA ITS Annex XL - Prudential disclosures on ESG risks (instructions), only NACE Sector A to H and Section L should be classified in to sectors that highly contribute to climate change. In the Reporting Framework DPM 4.1, however, the row 0510 for NACE Sector I is still above the row 0530: the subtotal of "Exposures towards sectors that highly contribute to climate change", thus suggesting to be included into this subtotal.

They(institutions) shall also include subtotals that aggregate the gross carrying amount of exposures towards sectors and subsectors that highly contribute to climate change. In particular, reference is made to the sectors listed in Sections A to H and Section L of Annex I to Regulation (EC) No 1893/2006, which include the oil, gas, mining and transportation sectors, as sectors that highly contribute to climate change, as specified in Recital 6 of Commission Delegated Regulation (EU) 2020/1818*12; and a subtotal of exposures towards “other sectors” not mentioned in that Recital.

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 a forthcoming version of the Reporting framework / release of the respective validation rules.

Status
Rejected question