EBA · 2024_7049 Rejected question

Alignment of the GAR Templates 7 and 8 with the templates used by the European Commission

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 European Commission, in the COMMISSION DELEGATED REGULATION (EU) 2023/2486 of 27 June 2023, information on the six objectives must be reported. In addition, there are differences between the EC and Pillar 3 GAR templates, such as the absence of rows for financial corporations not subject to NFRD in Pillar 3, the presence of an "Of which adaptation" in column J, which is redundant as the objective in Pillar 3 is adaptation to climate change, and the presence of columns for the use of proceeds in the EC template, whereas the columns in Pillar 3 are for specialised lending. When will the Pillar 3 ESG reporting templates (6, 7, 8 and 9) be updated in line with those of the EC?

Background

When Pillar 3 ESG was implemented, the GAR templates were updated and aligned with those of the European Commission, but these have been updated (including the new environmental objectives and the removal of inconsistencies), but the Pillar 3 templates have not been changed.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2024_7049

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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