Contents
- 1. Institutions shall disclose the information referred to in…
- 2. For the purposes of these instructions, the following term…
- 3. References to the international and Union policy framework…
- Table 1 – Qualitative information on Environmental risk: Free format text boxes for disclosure of qualitative information in Annex XXXIX.
- Table 2 – Qualitative information on Social risk: Free format text boxes for disclosure of qualitative information in Annex XXXVII
- Table 3 – Qualitative information on Governance risk: Free format text boxes for disclosure of qualitative information in Annex XXXVII
- Template 1 – Banking book – Indicators of potential climate change transition risk: Credit quality of exposures by sector, emissions and residual maturity. Fixed format.
- Template 2: Banking book – Indicators of potential climate change transition risk: Loans collateralised by immovable property – Energy efficiency of the collateral. Fixed format.
- Template 3: Banking book – Indicators of potential climate change transition risk: Alignment metrics. Flexible format (fixed columns, flexible rows).
- Template 4 – Banking book – Indicators of potential climate change transition risk: Exposures to top 20 carbon-intensive firms. Fixed format
- Template 5 – Banking book – Indicators of potential climate change physical risk: Exposures subject to physical risk. Fixed format.
- Template 6 – Summary of key performance indicators (KPIs) on the Taxonomy-aligned exposures. Fixed format.
- Template 7 – Mitigating actions: Assets for the calculation of GAR. Fixed format
- Template 8 – GAR (%)
- Template 9 – Mitigating actions: BTAR
- Template 9.1 – Mitigating actions: Assets for the calculation of BTAR
- Template 9.2 – BTAR %
- Template 9.3 – BTAR %
- Template 10 – Other climate change mitigating actions that are not covered in Regulation (EU) 2020/852
5.Institutions shall disclose this information with first reference date as of 31 December 2023 that is the first disclosure reference date for the information on the GAR as referred to in Delegated Regulation (EU) 2021/2178.Columns | Instructionsa | Gross carrying amountInstitutions shall disclose the gross carrying amount as defined in Part 1 of Annex V to Implementing Regulation (EU) 2021/451.b | Of which: towards taxonomy relevant sectorsInstitutions shall disclose the gross carrying amount as defined in Part 1 of Annex V to Implementing Regulation (EU) 2021/451.Institutions shall disclose the gross carrying amount of eligible exposures towards sectors (4 level NACE codes) relevant for the corresponding environmental objective according to the Taxonomy, as specified in Annex I to the Commission Delegated Regulation (EU) 2021/2139.Institutions shall disclose exposures towards relevant sectors under the objective of climate change mitigation in accordance with Article 9, point (a), and Article 10 of Regulation (EU) 2020/852.c | Of which: environmentally sustainableInstitutions shall disclose the gross carrying amount as defined in Part 1 of Annex V to Implementing Regulation (EU) 2021/451.Institutions shall disclose the gross carrying amount of eligible exposures that are environmentally sustainable, as specified in the Annex I to Delegated Regulation (EU) 2021/2139.Institutions shall disclose environmentally-sustainable exposures under the objective of climate-change mitigation in accordance with Article 9, point (a), and Article 10 of Regulation (EU) 2020/852.When the use of proceeds is known (specialised lending, including project finance loans, as referred to in Annex V to Implementing Regulation (EU) 2021/451), institutions shall disclose the extent to which the exposure is environmentally-sustainable. Such disclosure is based on the extent which the funded project substantially contributes to climate change mitigation, in accordance with Article 10 of Regulation (EU) 2020/852, or is an enabling activity in accordance with Article 16 of that Regulation, and meets the criteria specified in Article 3 of that Regulation. When the use of proceeds is unknown, institutions shall disclose the extent to which the exposure is environmentally sustainable by using the information received from the counterparty, in accordance with Article 8 of Regulation (EU) 2020/852, on the proportion of the turnover derived from products or services associated with economic activities that qualify as environmentally sustainable under Article 3 of that Regulation.Each exposure shall be considered only once and shall be allocated to only one environmental objective. Where the exposures are relevant for more than one environmental objective, the allocation shall be made to the most relevant objective.d | Of which: specialised lendingInstitutions shall disclose the gross carrying amount as defined in Part 1 of Annex V to Implementing Regulation (EU) 2021/451.Specialised lending exposures shall be understood as referred to in Article 147(8) of Regulation (EU) No 575/2013. It includes exposures which are environmentally sustainable under the objective of climate-change mitigation in accordance with Article 9, point (a), and Article 10 of Regulation (EU) 2020/852.When the use of proceeds is known, in the case of specialised lending institutions shall disclose the extent to which the exposure is environmentally sustainable based on the extent and proportion to which the specific project funded qualify as contributing substantially to climate change mitigation (project specific information), in accordance with Article 10 of Regulation (EU) 2020/852, or as enabling activity in accordance with Article 16, and meets the criteria specified in Article 3 of that Regulation. Institutions shall provide transparent information on the kind of economic activities that are being funded through specialised lending. Where the same specialised lending exposure is relevant to two environmental objectives, institutions shall allocate it to the most relevant one.e | Of which: transitionalArticle 10 of Regulation (EU) 2020/852.f | Of which: enablingArticle 16 of Regulation (EU) 2020/852.g | Of which: towards taxonomy relevant sectorsInstitutions shall disclose the gross carrying amount as defined in Part 1 of Annex V to Implementing Regulation (EU) 2021/451.Institutions shall disclose the gross carrying amount of eligible exposures towards sectors (4 level NACE codes) relevant for the corresponding environmental objective according to the Taxonomy, as specified in Annex II to Delegated Regulation (EU) 2021/2139.Institutions shall disclose exposures towards relevant sectors under the objective of climate change adaptation in accordance with Article 9, point (b), and Article 11 of Regulation (EU) 2020/852.h | Of which: environmentally sustainableInstitutions shall disclose the gross carrying amount as defined in Part 1 of Annex V to Implementing Regulation (EU) 2021/451.Institutions shall disclose the gross carrying amount of eligible exposures that are environmentally sustainable, as specified in Annex II to Delegated Regulation (EU) 2021/2139.Institutions shall disclose environmentally-sustainable exposures under the objective of climate change adaptation in accordance with Article 9, point (b), and Article 11 of Regulation (EU) 2020/852.When the use of proceeds is known, in the case of specialised lending institutions shall disclose the extent to which the exposure is environmentally sustainable based on the extent and proportion to which the funded project qualifies as contributing substantially to climate change adaptation, in accordance with Article 11 of Regulation (EU) 2020/852, or as enabling activity in accordance with Article 16 of that Regulation, and meets the criteria specified in its Article 3 of that Regulation.Where the use of proceeds is unknown, institutions shall disclose the extent to which the exposure is environmentally sustainable by using the information from the counterparty, in accordance with Article 8 of Regulation (EU) 2020/852, on the proportion of the turnover derived from products or services associated with economic activities that qualify as environmentally sustainable under Article 3 of that Regulation.Each exposure shall be considered only once and shall be allocated to only one environmental objective. Where the exposures are relevant for more than one environmental objective, exposures shall be allocated to the most relevant objective.i | Of which: specialised lendingInstitutions are to disclose the gross carrying amount as defined in Part 1 of Annex V to Implementing Regulation (EU) 2021/451.Specialised lending exposures shall be understood as referred to in Article 147(8) of Regulation (EU) No 575/2013.Institutions shall disclose special lending exposures which are environmentally sustainable under the objective of climate change adaptation in accordance with Article 9, point (b), and Article 11 of Regulation (EU) 2020/852.Institutions shall disclose the extent to which the exposure is environmentally sustainable by using the information from the counterparty.When the use of proceeds is known, in the case of specialised lending institutions shall disclose the extent to which the exposure is environmentally sustainable based on the extent and proportion to which the specific funded project qualifies as contributing substantially to climate change adaptation (project specific information), in accordance with Article 11 of Regulation (EU) 2020/852, or as enabling activity in accordance with Article 16 of that Regulation, and meets the criteria specified in its Article 3 of that Regulation. Institutions shall provide transparent information on the kind of economic activities that are being funded through specialised lending. Where the same specialised lending exposure can be relevant for two environmental objectives, the exposure shall be allocated to the most relevant one.j | Of which: adaptationArticle 11 of Regulation (EU) 2020/852. These activities shall cover those that are not enabling activities.k | Of which: enablingArticle 16 of Regulation (EU) 2020/852.l | Of which: towards taxonomy relevant sectorsInstitutions shall disclose the gross carrying amount as defined in Part 1 of Annex V to Implementing Regulation (EU) 2021/451.Institutions shall include the sum of column (b) and column (g) of this template.m | Of which: environmentally sustainableInstitutions shall disclose the gross carrying amount as defined in Part 1 of Annex V to Implementing Regulation (EU) 2021/451.Institutions shall include the sum of column (c) and column (h) of this template.n | Of which: specialised lendingInstitutions shall disclose the gross carrying amount as defined in Part 1 of Annex V to Implementing Regulation (EU) 2021/451.Specialised lending exposures shall be understood as referred to in Article 147(8) of Regulation (EU) No 575/2013.Institutions shall include the sum of column (d) and column (i) of this template.o | Of which: transitional/adaptationArticle 10 and Article 11 of Regulation (EU) 2020/852.Institutions shall include the sum of column (e) and column (j) of this template.p | Of which: enablingArticle 16 of Regulation (EU) 2020/852.Institutions shall include the sum of column (f) and column (k) of this template.Rows | Instructions| GAR – Covered assets in both numerator and denominatorEligible exposures shall be those that are related to the counterparties and asset classes covered in the scope of the disclosure requirements in accordance with Article 8 of Regulation (EU) 2020/852.1 | Loans and advances, debt securities and equity instruments not HfT eligible for GARInstitutions shall disclose loans and advances, debt securities and equity instruments classified in the banking book, not held for trading and not held for sale as defined in Annex V to Implementing Regulation (EU) 2021/451.2 | Financial corporationsInstitutions shall disclose the exposures referred to in Part 1, point 42, point (c) and point (d), of Annex V to Implementing Regulation (EU) 2021/451.3 | Credit institutionsInstitutions shall disclose the exposures referred to in Part 1, point 42, letter (c), of Annex V to Implementing Regulation (EU) 2021/451.4, 9, 13, 17, 21, 34, 40 | Loans and advancesInstitutions shall disclose the loans and advances referred to in Part 1, point 32, of Annex V to Implementing Regulation (EU) 2021/451.5, 10, 14, 18, 22, 37, 41 | Debt securitiesInstitutions shall disclose the debt securities as referred to in Part 1, point 31, of Annex V to Implementing Regulation (EU) 2021/451.6, 11, 15, 19, 23, 38, 42 | Equity instrumentsInstitutions shall disclose the equity instruments as referred to in Annex V to Implementing Regulation (EU) 2021/451. Equity instruments in the banking book include investments in associates, joint ventures and subsidiaries which are not fully or proportionally consolidated.7 | Other financial corporationsInstitutions shall disclose the exposures to other financial corporations as referred to in Part 1, point 42, letter (d), of Annex V to Implementing Regulation (EU) 2021/451.8 | Of which: investment firmsInstitutions shall disclose the exposures to investment firms as defined in Article 4, paragraph (1), point (2), of Regulation (EU) No 575/2013.12 | Of which: management companiesInstitutions shall disclose the exposures to management companies as defined in Article 4(1), point (19), of Regulation (EU) No 575/2013.16 | Of which: insurance undertakingsInstitutions shall disclose the exposures to insurance undertakings as defined in Article 4, paragraph (1), point (5), of Regulation (EU) No 575/201320 | Non-financial corporations subject to NFRD disclosure obligationsInstitutions shall disclose the exposures to non-financial corporation as referred to in Part 1, point 42, letter (e), of Annex V to Implementing Regulation (EU) 2021/451, which are subject to disclosure obligations under Directive 2014/95/EU.28 | Of which: commercial real estate loansInstitutions shall disclose the exposures referred to in Part 2, point 173, letter (a), and point 239ix of Annex V to Implementing Regulation (EU) 2021/451.24 | HouseholdsInstitutions shall disclose the loans and advances as referred to in Part 1, point 42, letter (f), of Annex V to Implementing Regulation (EU) 2021/451.Institutions are to collect information from their counterparties bilaterally through the loan origination process, and the regular credit review and monitoring process.25 | Of which: loans collateralised by residential immovable propertyInstitutions shall disclose the loans and advances collateralised by residential immovable property as referred to in Part 2, point 173, letter (a), of Annex V to Implementing Regulation (EU) 2021/451.The alignment of those exposures to Regulation (EU) 2020/852 shall only be assessed following a simplified approach for the objective of climate change mitigation in accordance with the technical screening criteria for buildings, namely renovation and acquisition and ownership in accordance with points 7.2., 7.3., 7.4., 7.5, 7.6., and 7.7. respectively, of Annex I to Delegated Regulation (EU) 2021/2139, based on the energy efficiency of the underlying collateral.26 | Of which: building renovation loansInstitutions shall disclose the loans that are granted to households with the purpose of renovating their house.The alignment of these exposures to Regulation (EU) 2020/852 shall only be assessed following a simplified approach for the objective of climate change mitigation in accordance with the technical screening criteria for buildings, namely renovation and acquisition and ownership in accordance with points 7.2., 7.3., 7.4., 7.5, 7.6., and 7.7., respectively, of Annex I to Delegated Regulation (EU) 2021/2139, based on the energy efficiency of the underlying collateral.27 | Of which motor vehicle loansInstitutions shall disclose the motor vehicle loans as referred to in Part 2, point 173, letter (b)(ii), of Annex V to Implementing Regulation (EU) 2021/451 and other loans granted for the acquisition of a motor vehicle assessed following a simplified approach for the objective of climate change mitigation in accordance with the technical screening criteria for financing, renting, leasing of vehicles in accordance with Section 6.5 of Annex I to Delegated Regulation (EU) 2021/2139, based on the energy efficiency of the underlying vehicle.28 | Local governments financingThe addition of rows 29 and 30.29 | Housing financingInstitutions shall disclose the loans granted by institutions to local government with the aim of funding the acquisition of public housing.30 | Other local government financingInstitutions shall disclose the loans granted by institutions to local government with the aim of funding specialised lending exposures other than those resulting from the acquisition of public housing.31 | Collateral obtained by taking possession: residential and commercial immovable propertiesInstitutions shall disclose the collateral obtained by taking possession as referred to in Part 2, point 341, of Annex V to Implementing Regulation (EU) 2021/451.32 | Total GAR assetsThis row shall be equal to row 1 of this template.| Assets excluded from the numerator for GAR calculation (covered in the denominator)33 | EU Non-financial corporations (not subject to NFRD disclosure obligations)Institutions shall disclose exposures to non-financial corporation as defined in Part 1, point 42(e), of Annex V to Implementing Regulation (EU) 2021/451, which are located in the Union and not subject to disclosure obligations under Directive 2014/95/EU.37 | Non-EU Non-financial corporations (not subject to NFRD disclosure obligations)Institutions shall disclose exposures to non-financial corporation as defined in Part 1, point 42(e) of Annex V to Implementing Regulation (EU) 2021/451, which are located outside the Union and not subject to disclosure obligations under Directive 2014/95/EU.| Assets excluded from the numerator for GAR (covered in the denominator)41 | DerivativesInstitutions shall disclose derivatives not held for trading as referred to in Part 1, Section 10, of Annex V to Implementing Regulation (EU) 2021/451.42 | On demand interbank loansInstitutions shall disclose Other demand deposits as referred in to Part 2, point 3, of Annex V to Implementing Regulation (EU) 2021/451.43 | Cash and cash-related assetsInstitutions shall disclose Cash on hand as referred to in Part 2, point 1, of Annex V to Implementing Regulation (EU) 2021/451.44 | Other assets (including goodwill, commodities etc.)Institutions shall disclose other assets in the balance-sheet of the institution not included in rows 41, 42 and 43 of this template.45 | Total assets in the denominator (GAR)This row shall be the sum of rows 32, 33, 37 and 41 to 44 of this template.| Other assets excluded from both the numerator and denominator for GAR calculation46 | SovereignsInstitutions shall disclose general governments as referred to in Part 1, point 42, of Annex V to Implementing Regulation (EU) 2021/451, excluding exposures included in rows 29 and 30 of this template.47 | Central bank exposuresInstitutions shall disclose exposures towards central banks.48 | Trading bookInstitutions shall disclose financial assets held for trading or trading financial assets as defined in the applicable accounting principles.49 | Total assets excluded from numerator and denominatorThis row shall be the sum of rows 46, 47 and 48 of this template.50 | Total assetsThis row shall be the sum of rows 45 and 49 of this template.
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