EBA · 2022_6533 Final Q&A

Template 10: other climate change mitigating actions - Columns d and e

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 specify which kind of answers are expected under 'type of risk mitigated' (column d and e)?

Background

In the type of risk mitigated columns (columns d and e), which kind of answer is expected (e.g. binary yes/no, description of the underlying specific risks being mitigated, the allocate portion of column C in GCA)?

Answer

'Columns d' and 'e' in Template 10 of Annex XXXIX to the Final draft implementing technical standards on prudential disclosure on ESG risks in accordance with Article 449a CRR should report only qualitative information (risk type, yes/no binary option), whereas 'column c' should report the gross carrying amount (quantitative data). Therefore, institutions have to provide a qualitative answer and describe the nature of the mitigating actions in 'column f'. Additionally, banks can add (in 'column f') as many rows as the specific risks mitigated in order to provide more detailed information.

Original source: European Banking Authority, Q&A ID 2022_6533

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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