Annex VI - TEMPLATE FOR THE KPIS OF CREDIT INSTITUTIONS

Template number

Name

0

Summary of KPIs

1

Assets for the calculation of GAR

2

GAR sector information

3

GAR KPI stock

4

GAR KPI flow

5

KPI off-balance sheet exposures

6

KPI on fees and commissions income from services other than lending and asset management

7

KPI Trading book portfolio

Total exposure to Taxonomy-aligned activities (currency)

KPI (¹) (%)

KPI (²) (%)

% coverage (over total assets) (³) (%)

Non-assessed exposures (% of covered assets) (⁴) (%)

Non-assessed exposures (% of covered assets) (⁴) (%)

Turnover-based

CapEx-based

Turnover-based

CapEx-based

Turnover-based

CapEx-based

Main KPI

Green asset ratio (GAR) stock

Total exposure to Taxonomy-aligned activities (currency)

KPI (¹) (%)

KPI (²) (%)

% coverage (over total assets) (³) (%)

Non-assessed exposures (% of covered assets) (⁴) (%)

Non-assessed exposures (% of covered assets) (⁴) (%)

Turnover-based

CapEx-based

Turnover-based

CapEx-based

Turnover-based

CapEx-based

Additional KPIs

GAR (flow)

Trading book

Financial guarantees

Assets under management

Fees and commissions income (⁵)

(¹) Based on the Turnover KPI of the counterparty. (²) Based on the CapEx KPI of the counterparty. (³) % of assets covered by the KPI over banks’ total assets. (⁴) In accordance with Article 7(8) of this Regulation. (⁵) Fee and commission income from services other than lending and AuM.

Stock/Flow (Million EUR)

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Total [gross] carrying amount

Of which Taxonomy-eligible

Of which Taxonomy-aligned

Breakdown per environmental objective

Of which Use of Proceeds

Of which transitional

Of which enabling

Non-assessed exposures

Of which financing non-material activities of counterparties (¹)

Of which exposures financing counterparties reporting in accordance with Article 7(9)

Of which not assessed considered non-material by the credit institution (²)

Climate Change Mitigation (CCM)

Climate Change Adaptation (CCA)

Water and marine resources (WTR)

Circular economy (CE)

Pollution (PPC)

Biodiversity and Ecosystems (BIO)

1

GAR – Covered assets in both numerator and denominator

2

Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation

3

Financial undertakings

4

Loans and advances

5

Debt securities, including UoP

6

Equity instruments

7

Non-financial undertakings

8

Loans and advances

9

Debt securities, including UoP

10

Equity instruments

11

Households

12

of which loans collateralised by residential immovable property

13

of which building renovation loans

14

of which motor vehicle loans

15

Local government financing

16

Housing financing

17

Other local government financing

18

Collateral obtained by taking possession: residential and commercial immovable properties

19

Exposures included on a voluntary basis (³)

20

Total GAR assets

21

Assets not covered for GAR calculation

22

Central governments and Supranational issuers

23

Central banks exposure

24

Trading book

25

Undertakings and entities not subject to CSRD

26

SMEs and undertakings (other than SMEs) not subject to CSRD disclosure obligations

27

Loans and advances

28

of which loans collateralised by commercial immovable property

29

of which building renovation loans

30

Debt securities

31

Equity instruments

32

Non-EU country counterparties not subject to CSRD disclosure obligations

33

Loans and advances

34

Debt securities

35

Equity instruments

36

Derivatives

37

On demand interbank loans

38

Cash and cash-related assets

39

Other categories of assets (e.g. Goodwill, commodities etc.)

40

Total assets

Off-balance sheet exposures (stock) to Undertakings subject to CSRD disclosure obligations and local governments

41

Financial guarantees

42

Assets under management

43

of which debt securities

44

of which equity instruments

(¹) In accordance with Article 7(8)(a) and (b) of this Regulation. (²) In accordance with Article 4(1a) of this Regulation. (³) In accordance with Article 7(3) of this Regulation.

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e

f

g

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Breakdown by sector – NACE 4 digits level (code and label) (Million EUR)

Total [Gross] carrying amount

Of which Taxonomy-eligible

Of which Taxonomy-aligned

Climate Change Mitigation (CCM)

Climate Change Adaptation (CCA)

Water and marine resources (WTR)

Circular economy (CE)

Pollution (PPC)

Biodiversity and Ecosystems (BIO)

1

2

3

...

10

11

Nuclear activities (¹)

12

Fossil gas activities (²)

13

Of which non-assessed exposures (³)

(¹) Referred to in Sections 4.26, 4.27 and 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139. (²) Referred to in Sections 4.29, 4.30 and 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139. (³) In accordance with Article 7(8) of this Regulation.

% (compared to corresponding total covered assets in the denominator)

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b

c

d

e

f

g

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k

l

m

Taxonomy-eligible

Proportion of Taxonomy aligned in Taxonomy eligible

Non-assessed exposures (¹)

Taxonomy-aligned

Breakdown per environmental objective

Of which Use of Proceeds

Of which transitional

Of which enabling

Climate Change Mitigation (CCM)

Climate Change Adaptation (CCA)

Water and marine resources (WTR)

Circular economy (CE)

Pollution (PPC)

Biodiversity and Ecosystems (BIO)

1

GAR – Covered assets in both numerator and denominator

2

Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation

3

Financial undertakings

4

Loans and advances

5

Debt securities, including UoP

6

Equity instruments

7

Non-financial undertakings

8

Loans and advances

9

Debt securities, including UoP

10

Equity instruments

11

Households

12

of which loans collateralised by residential immovable property

13

of which building renovation loans

14

of which motor vehicle loans

15

Local government financing

16

Housing financing

17

Other local government financing

18

Collateral obtained by taking possession: residential and commercial immovable properties

19

Exposures included on a voluntary basis (²)

20

GAR – Total GAR assets

(¹) In accordance with Article 7(8) of this Regulation. (²) In accordance with Article 7(3) of this Regulation.

% (compared to corresponding total covered assets in the denominator)

a

b

c

d

e

f

g

h

i

j

k

l

m

Taxonomy-eligible

Proportion of Taxonomy-aligned in Taxonomy-eligible

Non-assessed exposures (¹)

Taxonomy-aligned

Breakdown per environmental objective

Of which Use of Proceeds

Of which transitional

Of which enabling

Climate Change Mitigation (CCM)

Climate Change Adaptation (CCA)

Water and marine resources (WTR)

Circular economy (CE)

Pollution (PPC)

Biodiversity and Ecosystems (BIO)

1

GAR – Covered assets in both numerator and denominator

2

Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation

3

Financial undertakings

4

Loans and advances

5

Debt securities, including UoP

6

Equity instruments

7

Non-financial undertakings

8

Loans and advances

9

Debt securities, including UoP

10

Equity instruments

11

Households

12

of which loans collateralised by residential immovable property

13

of which building renovation loans

14

of which motor vehicle loans

15

Local government financing

16

Housing financing

17

Other local government financing

18

Collateral obtained by taking possession: residential and commercial immovable properties

19

Exposures included on a voluntary basis (²)

20

GAR – Total GAR assets

(¹) In accordance with Article 7(8) of this Regulation. (²) In accordance with Article 7(3) of this Regulation.

% (compared to corresponding total off-balance sheet assets)

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b

c

d

e

f

g

h

i

j

k

l

Taxonomy-eligible

Non-assessed exposures (¹)

Taxonomy-aligned

Breakdown per environmental objective

Of which Use of Proceeds

Of which transitional

Of which enabling

Climate Change Mitigation (CCM)

Climate Change Adaptation (CCA)

Water and marine resources (WTR)

Circular economy (CE)

Pollution (PPC)

Biodiversity and Ecosystems (BIO)

1

Financial guarantees (FinGuar KPI)

2

Assets under management (AuM KPI)

(¹) In accordance with Article 7(8) of this Regulation.

F&C KPI

a

b

c

d

e

f

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Total

Taxonomy-eligible

Of which non-assessed fees and commissions income (¹)

Taxonomy-aligned

Breakdown per environmental objective

Of which Use of Proceeds

Of which transitional

Of which enabling

Climate Change Mitigation (CCM)

Climate Change Adaptation (CCA)

Water and marine resources (WTR)

Circular economy (CE)

Pollution (PPC)

Biodiversity and Ecosystems (BIO)

Mn EUR

%

%

%

%

%

%

%

%

%

%

%

%

1

Fees and commissions income from CSRD corporates – Services other than lending

2

Services towards financial undertakings

3

Non-financial undertakings

4

Counterparties not subject to CSRD disclosure obligations, including third-country counterparties

(¹) In accordance with Article 7(8) of this Regulation.

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Absolute purchases plus absolute sales (Fair value)

Trading KPI

Of which non-assessed exposures (¹)

Of which Taxonomy-aligned

Of which CCM

Of which CCA

Of which WTR

Of which CE

Of which PPC

Of which BIO

Of which CCM

Of which CCA

Of which WTR

Of which CE

Of which PPC

Of which BIO

1

Financial assets held for trading (debt securities and equity holdings) – CSRD corporates

2

Financial corporates

3

Debt securities

4

Equity instruments

5

Non-financial corporates

6

Debt securities

7

Equity instruments

8

Counterparties not subject to CSRD disclosure obligations, including third-country counterparties

9

Debt securities

10

Equity instruments

(¹) In accordance with Article 7(8) of this Regulation.