Question ID
2022_6538
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Transparency and Pillar 3
Article
449a
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Not applicable
Article/Paragraph
Not applicable
Name of institution / submitter
Dutch Banking Association
Country of incorporation / residence
The Netherlands
Type of submitter
Industry association
Subject matter
Questions on final draft implementing technical standards (ITS) on Pillar 3 disclosures on Environmental, Social and Governance (ESG) risks - template 10
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.

Submission date
Rejected publishing date
Rationale for rejection

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'. 

Status
Rejected question