EBA · 2022_6538 Rejected question

Questions on final draft implementing technical standards (ITS) on Pillar 3 disclosures on Environmental, Social and Governance (ESG) risks - template 10

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
449a
Topic
Transparency and Pillar 3
Submitted by
Industry association
Submitted
2022-07-28
Browse ECB SSM Register → More Q&As on this regulation →

Question

Should the timelines of template 10 align with the EU Taxonomy timelines? And is it allowed to report exposures in template 10 that later will be considered EU Taxonomy aligned?

Background

Template 10 of the ITS excludes exposures that are not covered under the EU taxonomy. However EU taxonomy alignment will only be reported the following year, so there is a slight timing mismatch with timeline of this template. We appreciate guidance on this.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2022_6538

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.

Similar Q&As

ESG P3 - Templates 6, 7 and 8 - Scope of application as of 31.12.2023 and institutions’ exemption from EU taxonomy reporting until mandatory CSRD reporting as of 31.12.2024

Answered 2023-08-25

Template 5 - Definition of time horizons

Answered 2022-11-25

ITS ESG P3 - Annex II, Templates 1, 2, 4, 5

Answered 2023-02-17

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

Answered 2022-11-25

Reporting Templates

Answered 2022-02-23

More Q&As on this topic

Pillar 3 Data Hub CONDIS: ITS and reporting framework modelling constraint affecting EU LI1/LI2/CC2

Answered 2026-06-26

Disclosure – Template EU CQ4: Treatment of cash balances at central banks and other demand deposits

Answered 2026-06-05

Disclosure of liquidity requirements - NSFR - LIQ2. Periodic data to be disclosed in the Disclosure Period

Answered 2025-10-31

Clarification on column a) "Total exposures", CR7-A Template

Answered 2025-10-31

ESG P3 - Template 1 - Reporting of column k (GHG emissions (column i): gross carrying amount percentage of the portfolio derived from company-specific reporting)

Answered 2025-10-10

📋 Track EU financial regulation continuously

Forseti monitors EU financial regulation and delivers personalised alerts anchored to verified official sources.

Start free trial → Learn more

14-day free trial. No credit card required.