ITS ESG P3 - Template 2 - Column A & Totals in row 5 and 10

1) Column A in Template 2 of Annex 1 to Implementing Regulation (EU) 2022/2453 should be the sum of: - columns from H to N + O OR - columns from B to G + (O * (1 - P)) Column P reports the percentage of the exposures without EPC label of the collateral for which the institution is providing EP estimates. Columns from B to G captures Energy Performance information on loans for which there is an EPC label or it is estimated. In this latest case, the carrying amount is also reported in row 5 or 10. In the case of exposures in non-EU countries and where there is no EPC label equivalent, institutions shall leave columns h to n blank, and disclose the information required in columns o and p and, when relevant, columns b to g with estimated data. 2) Institutions shall disclose the gross carrying amount of exposures by energy efficiency buckets based on the specific energy consumption of the collateral in kWh/m2 estimated by institutions (in the absence of the EPC label) in rows 5 and 10. Therefore rows 5 and 10 are not a sum of rows 2-4 and 7-9 respectively.