Question
In ESG disclosure template 5: Should the amounts disclosed in column b be equal to the carrying amounts disclosed in column a in template 1, or; Should the amounts in column b only include exposures exposed to physical risk according to the definition in the new Article 18a § 1c?
Background on the question
The instructions to the disclosure templates do not give any guidance to what should be included in column b, Template 5, gross carrying amount.
Answer
The total sum across all geographical areas of the amounts to be disclosed in Column b of Template 5 of Annex 1 to Implementing Regulation (EU) 2022/2453 should be identical to the final sum of the amount disclosed in column a of Template 1 and not be restricted to the part of the institution’s gross carrying amount exposed to physical risks.