- Question ID
-
2022_6492
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Transparency and Pillar 3
- Article
-
449a
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Not applicable
- Article/Paragraph
-
Final draft implementing technical standards on prudential disclsosures on ESG risks in accordance with Article 449a CRR - template 1
- Name of institution / submitter
-
Finance Denmark
- Country of incorporation / residence
-
Danmark
- Type of submitter
-
Industry association
- Subject matter
-
Template 1: banking book (prudential disclosures on ESG risks)
- Question
-
Is the reporting requirement of L – Real estate activities also covering residential immovable property or is it only commercial immovable property? We are uncertain since it is stated in point 7 on page 10 in Annex XL that it is exposures to non-financial corporations. However, in reporting according to the Disclosure Delegated Act residential immovable property is included.
- Background on the question
-
We are uncertain if both commercial immovable property and residential immovable property should be included.
- Submission date
- Rejected publishing date
-
- Rationale for rejection
-
This question has been rejected because the issue it deals with is already explained or addressed in ANNEX XL - Instructions for disclosure of ESG risks of Final draft implementing technical standards (EBA/ITS/2022/01) on prudential disclosures on ESG risks in accordance with Article 449a CRR, as well as associated delegated and implementing acts, and guidelines and recommendations, adopted under these legislative acts. For further information on the purpose of this tool and on how to submit questions, please see 'Additional background and guidance for asking questions'.
- Status
-
Rejected question