- Question ID
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2024_7048
- Legal act
- Regulation (EU) No 575/2013 (CRR)
- Topic
- Transparency and Pillar 3
- Article
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449a
- COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
- Regulation (EU) 2022/2453 - ITS on ESG disclosures
- Article/Paragraph
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n.a.
- Type of submitter
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Consultancy firm
- Subject matter
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ESG P3 - Templates 9.1 and 9.2 Decision Tree KPI BTAR for Financial Corporations
- Question
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According to the question 2023_6681, the Financial Corporation located outside European Union (EU) and Financial Corporation located in EU but not subject to NFRD disclosures exposures should be reported in the row 44 of the template 7 Other assets (e.g. Goodwill, commodities etc.). In which row/group of rows should be reported in the Template 9.1 - Mitigating actions: Assets for the calculation of BTAR and Template 9.2 - BTAR Since there are only specific rows for Non-Financial Corporation?
- Background on the question
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Both commission implementing regulation (EU) 2022/2453 and Delegated Regulation (EU) 2021/2178 don’t provide enough detailed instructions to clearly derive, without room for interpretation, where to disclose all “categories” of Financial Corporation. We know EBA is relying on Delegated Regulation (EU) 2021/2178 but if you could clarify it will be helpful and it will enable to disclose an accurate BTAR and it will avoid different interpretations between institutions.
- Submission date
- Rejected publishing date
-
- Rationale for rejection
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This question has been rejected because the matter it refers to has been clarified in Q&A 6681 for Template 7 of Annex XXXIX of Regulation (EU) 2021/637, and the instructions to rows 13 to 19 for Template 9.1 of Annex XL of the same Regulation are referring to Template 7, including that specific row subject of the abovementioned published Q&A.
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- Status
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Rejected question