EBA · 2022_6615 Final Q&A

ITS ESG P3 - Template 5 - Column B carrying amount

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
449a
Topic
Transparency and Pillar 3
Submitted by
Industry association
Submitted
2022-10-19
Answered
2023-02-17
Answer provided by
ESAs (EBA, ESMA, EIOPA)
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Question

In ESG disclosure template 5: Should the amounts disclosed in  column b  be equal to the carrying amounts disclosed in column  a  in template 1, or; Should the amounts in  column b  only include exposures exposed to physical risk according to the definition in the new Article 18a § 1c?

Background

The instructions to the disclosure templates do not give any guidance to what should be included in column b, Template 5, gross carrying amount.

Answer

The total sum across all geographical areas of the amounts to be disclosed in Column b of Template 5 of Annex 1 to Implementing Regulation (EU) 2022/2453 should be identical to the final sum of the amount disclosed in column a of Template 1 and not be restricted to the part of the institution’s gross carrying amount exposed to physical risks.

Original source: European Banking Authority, Q&A ID 2022_6615

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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