Question
Should the timelines of template 10 align with the EU Taxonomy timelines? And is it allowed to report exposures in template 10 that later will be considered EU Taxonomy aligned?
Background on the question
Template 10 of the ITS excludes exposures that are not covered under the EU taxonomy. However EU taxonomy alignment will only be reported the following year, so there is a slight timing mismatch with timeline of this template. We appreciate guidance on this.
Answer
This question has been rejected because the issue it deals with is already explained or addressed in n Paragraph 49 and 50 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. For further information on the purpose of this tool and on how to submit questions, please see 'Additional background and guidance for asking questions'.