EBA · 2024_6975 Final Q&A

Template 3: Banking book - Indicators of potential climate change transition risk: Alignment metrics

Name: Template 3: Banking book - Indicators of potential climate change transition risk: Alignment metrics: EBA Q&A — EU Financial Regulatory Q&A
Creator: European Banking Authority
License: https://creativecommons.org/licenses/by/4.0/

Regulation: Regulation (EU) No 575/2013 (CRR)
Article: 449a
Topic: Transparency and Pillar 3
Submitted by: Credit institution
Submitted: 2024-01-18
Answered: 2024-03-22
Answer provided by: ESAs (EBA, ESMA, EIOPA)

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Question

1. Should the year of reference column refer to the year for which the latest emission intensities are available for a specific sector included in the template? 2. Could you please confirm if alignment metrics should be calculated based on actual gross carrying amount (column c) in combination with the latest emission intensity information that is available for the specific sector?

Background

The ITS instruction for template 3 states that ‘column e’ should provide the closest year of reference for the alignment metric(s) for each sector. However, it is unclear how the alignment metrics should be computed even using the DPM 3.3 validation rules. It is not clear whether the financial information to be used for the computation (column d) should be the financial information of the reporting date or the financial information which aligned with the dates of the latest available emission intensities.

Answer

Regarding question 1, please find Q&A_6859 for further clarification, what is expected to be disclosed in column (e) – Year of reference. Regarding question 2, institutions shall indeed use the latest available data and information relevant for the calculation and disclosure of the different alignment metrics.

Original source: European Banking Authority, Q&A ID 2024_6975

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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