What to report in D 05.00.b - Banking book - Indicators of potential climate change physical risk?

Question 1: what are the data/NACE code in scope to be reported for template D 05.00.b - Banking book - Indicators of potential climate change physical risk? Question 2: what is the level of NACE code to disclose in template D 05.00.b - Banking book - Indicators of potential climate change physical risk?

CRR ITS 2022_2453 provides a pdf and an Excel with the list of templates to disclose: https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32022R2453 https://www.eba.europa.eu/sites/default/documents/files/document_library/Publications/Draft%20Technical%20Standards/2022/- 1026172/Annex%20I%20-%20Templates%20for%20ESG%20prudential%20disclosures.xlsx   ESG 3.3 DPM 3.3.0 provides the Excel templates in relation with the taxonomy available into the zip file: https://www.eba.europa.eu/sites/default/documents/files/document_library/Risk%20Analysis%20and%20Data/Reporting%20Frameworks/Reporting%20Framework%203.3/1060920/DPM%20tabe%20layout%20and%20data%20point%20categorizaiton%207.zip   With the introduction of ESG DPM 3.3, EBA is making a breakdown with:     D05.00a: with a fix list of rows based on the Section level of NACE code. D05.00b: with dynamic rows based on (detailed?) NACE code.   For us it is not very clear if EBA expects for this report D05.00b:       Any NACE codes, irrespective if reported or not in report D05.00a   Only the NACE code which are not reported in report D05.00a (= for instance NACE code starting with I (accommodation …), K (financial …))   Only the NACE which are reported in report D05.00a   Something else ….         FYI:     The note in yellow in the DPM excel “Annotated Table Layout 330-P1-ESG 3.3.xlsx “ sheet “D 05.00.b“ cell D/11 () shows NACE codes which are reported in report D05.00a, but not the entire list … The column 0005 name is “Other relevant sectors (breakdown below where relevant)” which makes us believe not included in D05.00a …     NACE code are structured in 4 levels ( https://ec.europa.eu/eurostat/statistics-explained/index.php?title=NACE_background#Structure_and_coding_of_NACE ). It is not clear if EBA gives flexibility to the disclosing entity to choose at their discretion the NACE code level to disclose. Or, if EBA only and always expect a specific level. In this later case EBA should specify the NACE code level expected.