ESG P3 - Template 1 - NACE I classification

EBA Q&A 2025_7648 · Rejected question

Question

The formulas linked to the following rule IDs: v12723_m and v12724_m appears to be incorrect.

Background on the question

These rules imply that the amount reported in row 0510 “I - Accommodation and food service activities”  should be included in the total balance in row 0530 "Exposures towards sectors other than those that highly contribute to climate change*" rather than row 0010 “Exposures towards sectors that highly contribute to climate change”, despite the fact that is located in the upper section of the table, "Exposures towards sectors that highly contribute to climate change". We therefore believe the validation rules should be considered invalid.

Answer

This question has been rejected because the matter it refers to has already been identified and will be considered for a forthcoming version of the Reporting framework / release of the respective validation rules.

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