Question ID
2025_7648
Legal act
Regulation (EU) No 575/2013 (CRR)
Topic
Transparency and Pillar 3
Article
449a
COM Delegated or Implementing Acts/RTS/ITS/GLs/Recommendations
Regulation (EU) 2022/2453 - ITS on ESG disclosures
Article/Paragraph
Template 1
Type of submitter
Credit institution
Subject matter
ESG P3 - Template 1 - NACE I classification
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.

Submission date
Rejected publishing date
Rationale for rejection

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.

Status
Rejected question