EBA · 2024_7048 Rejected question

ESG P3 - Templates 9.1 and 9.2 Decision Tree KPI BTAR for Financial Corporations

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
449a
Topic
Transparency and Pillar 3
Submitted by
Consultancy firm
Submitted
2024-04-03
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Question

According to the question 2023_6681, the Financial Corporation located outside European Union (EU) and Financial Corporation located in EU but not subject to NFRD disclosures exposures should be reported in the row 44 of the template 7 Other assets (e.g. Goodwill, commodities etc.). In which row/group of rows should be reported in the Template 9.1 - Mitigating actions: Assets for the calculation of BTAR and Template 9.2 - BTAR Since there are only specific rows for Non-Financial Corporation?

Background

Both commission implementing regulation (EU) 2022/2453 and Delegated Regulation (EU) 2021/2178 don’t provide enough detailed instructions to clearly derive, without room for interpretation, where to disclose all “categories” of Financial Corporation. We know EBA is relying on Delegated Regulation (EU) 2021/2178 but if you could clarify it will be helpful and it will enable to disclose an accurate BTAR and it will avoid different interpretations between institutions.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2024_7048

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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