EBA · 2022_6531 Final Q&A

Template 10: Other climate change mitigating actions - Scope of Bonds and Loans

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
449a
Topic
Transparency and Pillar 3
Submitted by
Industry association
Submitted
2022-07-28
Answered
2022-11-25
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

Could you clarify which types of 'bonds and loans' are in scope?

Background

“Bonds and loans” are in scope of template 10 "Other climate change mitigating actions that are not covered in the EU Taxonomy" of Annex XXXIX to the Final draft implementing technical standards on prudential disclosures on ESG risks in accordance with Article 449a CRR. However, it is not specified if bonds for which banks act as issuers/underwriters are included.

Answer

The purpose of template 10 "Other climate change mitigating actions that are not covered in the EU Taxonomy" of Annex XXXIX to the Final draft implementing technical standards on prudential disclosures on ESG risks in accordance with Article 449a CRR is to provide information on other actions put in place by the institution to mitigate climate-change-related risks, exposures that are not considered under the Green Asset Ratio (GAR) in templates 7 and 8. Template 10 is conceived to complement on the assets not included in templates 7 and 8. Only bonds and loans on the asset side of the balance sheet of the institution should be in scope for disclosure in template 10.

Original source: European Banking Authority, Q&A ID 2022_6531

This Q&A is published by European Banking Authority and is non-binding. It does not constitute legal advice. Updated weekly from official ESA sources.

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