EBA · 2024_7227 Rejected question

Calculation of GAR - Template 8 of ESG Templates Pillar 3

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
449a, para. ANNEX XXXIX - Template 8
Topic
Transparency and Pillar 3
Submitted by
Competent authority
Submitted
2024-10-18
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Question

How should we correctly compute the GAR (%) stock and flow?

Background

We would like to clarify our understanding regarding Template 8 of ESG Templates Pillar 3. We assumed that {D 08.00, r0010, c0010} = {D07.00,r0320,c0020} / {D 07.00, r0450, c0010}. However, for the subsequent rows, we are uncertain whether the denominator remains the total gross carrying amount of “Total assets in the denominator (GAR)” or if it should be the corresponding row segment. For example, should {D 08.00, r0020, c0010} be {D07.00,r0010,c0020} / {D 07.00, r0010, c0010} or {D07.00,r0010,c0020} / {D 07.00, r0450, c0010}? Regarding the flow calculation, we are uncertain about the correct method. We assumed it to be: {D 08.00, r0010, c0170} = nominator/ denominator, with nominator and denominator being, nominator = {D07.00,r0320,c0020} year ref date -  {D07.00,r0320,c0020} year ref date - 1 denominator = {D 07.00, r0450, c0010} year ref date   By considering this formula, some results can have negative values, contradicting EBA's validation rule v12841_s. Could you please confirm if our interpretation of how to compute these values is correct? If it is not, could you clarify the correct method of calculation?
No answer published yet.

Original source: European Banking Authority, Q&A ID 2024_7227

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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