EBA · 2024_6982 Rejected question

Can Taxonomy eligible but not aligned exposure be included into template 10 “Other climate change mitigating actions that are not covered in the EU Taxonomy”

Name: Can Taxonomy eligible but not aligned exposure be included into template 10 “Other climate change mitigating actions that are not covered in the EU Taxonomy”: 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, para. N/A
Topic: Transparency and Pillar 3
Submitted by: Other
Submitted: 2024-01-24

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Question

Question 1: Should this template include ONLY exposure NOT eligible in the EU Taxonomy? OR can exposure eligible in the EU Taxonomy but not aligned be reported as well? Question 2: supposed the answer for question 1 is: exposure eligible in the EU Taxonomy but not aligned can reported in template 10, can we derive that such exposure will be reported in both the GAR (because eligible and not aligned) and in the template 10?

Background

The title of this template is “Other climate change mitigating actions that are not covered in Regulation (EU) 2020/852 ” which make us believe that it should consider only exposure not eligible because if they are not covered in Regulation (EU) 2020/852 they cannot be classified as eligible. ITS indicates: “This template covers other climate change mitigating actions and includes exposures of the institutions that are not taxonomy-aligned as referred to in Regulation (EU) 2020/852 according to templates 7 and 8 but that still support counterparties in the transition and adaptation process for the objectives of climate change mitigation and climate change adaptation.” This sentence makes us believe this template can include exposure eligible in the taxonomy but not aligned.

No answer published yet.

Original source: European Banking Authority, Q&A ID 2024_6982

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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