EBA · 2025_7648 Rejected question

ESG P3 - Template 1 - NACE I classification

Regulation
Regulation (EU) No 575/2013 (CRR)
Article
449a
Topic
Transparency and Pillar 3
Submitted by
Credit institution
Submitted
2025-12-08

Question

The formulas linked to the following rule IDs: v12723_m and v12724_m appears to be incorrect.

Background

These rules imply that the amount reported in row 0510 “I - Accommodation and food service activities”  should be included in the total balance in row 0530 "Exposures towards sectors other than those that highly contribute to climate change*" rather than row 0010 “Exposures towards sectors that highly contribute to climate change”, despite the fact that is located in the upper section of the table, "Exposures towards sectors that highly contribute to climate change". We therefore believe the validation rules should be considered invalid.
No answer published yet.

Original source: European Banking Authority, Q&A ID 2025_7648

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