EBA · 2022_6541 Final Q&A

Template 5: Banking book - Climate change physical risk: Exposures subject to physical risks

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
449a
Topic
Transparency and Pillar 3
Submitted by
Industry association
Submitted
2022-08-01
Answered
2022-11-25
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

What is the relation between row 1-9 and 10-12? Are rows 10-12 based on the sectors mentioned in 1-9 only, or based on all sectors (including the ones not mentioned in 1-9)?

Background

It is unclear for us if row 10 - 12 is a "of which" category of row 1-9 or if it has a broader coverage.

Answer

Rows 10-12 in Template 5: Banking book - Climate change physical risk: Exposures subject to physical risk of Annex XXXIX to the Final draft implementing technical standards on prudential disclosures on ESG risks in accordance with Article 449a CRR are not “of which” categories of rows 1-9 and should cover all sectors  for a given geographic location. Rows 1 through 9 of Template 5 concern loans and advances, debt securities and equity instruments in non-financial corporates (including loans that are collateralized by immovable property and repossessed real estate collaterals). As indicated by row 13, when institutions hold significant loans and advances, debt securities or equity instruments (including loans that are collateralized by immovable property and repossessed real estate collaterals) in non-financial corporates whose main activity is not listed in rows 1 through 9, they should add the relevant NACE sector as necessary.

Original source: European Banking Authority, Q&A ID 2022_6541

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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