Questions on final draft implementing technical standards (ITS) on Pillar 3 disclosures on Environmental, Social and Governance (ESG) risks, specifically regarding template 5

EBA Q&A 2022_6535 · Rejected question

Question

Could you specifiy the scope of this template in more detail?

Background on the question

Please clarify the template scope, specifically whether the scope is loans and advances, debt securities and equity instruments to NFC AND loans collateralised by immovable property, or only loans collateralised by immovable property.

Answer

This question has been rejected because the issue it deals with is already explained or addressed in Paragraph 24 of 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'.

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