EBA · 2024_7062 Rejected question

Template 5 – Total gross carrying amount reported in column B

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
449a
Topic
Transparency and Pillar 3
Submitted by
Credit institution
Submitted
2024-04-23
Browse ECB SSM Register → More Q&As on this regulation →

Question

Which gross carrying amount should be reported in column b? Should it be the total of the exposures by sector as reported in Template 1 or should it be the total of columns c to f?

Background

With regards to Template 5 (D0500) on physical risks, it appears that validation rule “v12726_m“ was not implemented correctly. As confirmed in the Final Answer to the Question Id 2022_6615, the gross carrying amount “ should be identical to the final sum of the amount disclosed in column a of Template 1 and not be restricted to the part of the institution’s gross carrying amount exposed to physical risks. ” However, the validation rule is implemented as follow: C0010 = C0020 + C0030 + C0040 + C0050 coercing to declare the total gross carrying amount as sensitive to physical risks Thus, control appears to be inoperant.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2024_7062

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.

Similar Q&As

ITS ESG P3 - Template 5 - Column B carrying amount

Answered 2023-02-17

Template 5 - Reporting of gross carrying amount of exposures sensitive to chronic, acute, chronic and acute climate change events

Answered 2024-07-26

ESG P3 - Template 1 - Reporting of column k (GHG emissions (column i): gross carrying amount percentage of the portfolio derived from company-specific reporting)

Answered 2025-04-11

Clarification on column a) "Total exposures", CR7-A Template

Answered 2025-10-31

Reporting templates on risk concentrations and intra-group transactions for conglomerates (FICOD)

Answered 2024-04-04

More Q&As on this topic

Pillar 3 Data Hub CONDIS: ITS and reporting framework modelling constraint affecting EU LI1/LI2/CC2

Answered 2026-06-26

Disclosure – Template EU CQ4: Treatment of cash balances at central banks and other demand deposits

Answered 2026-06-05

Disclosure of liquidity requirements - NSFR - LIQ2. Periodic data to be disclosed in the Disclosure Period

Answered 2025-10-31

Clarification on column a) "Total exposures", CR7-A Template

Answered 2025-10-31

ESG P3 - Template 1 - Reporting of column k (GHG emissions (column i): gross carrying amount percentage of the portfolio derived from company-specific reporting)

Answered 2025-10-10

📋 Track EU financial regulation continuously

Forseti monitors EU financial regulation and delivers personalised alerts anchored to verified official sources.

Start free trial → Learn more

14-day free trial. No credit card required.