In template 1 institutions shall disclose information on their exposures towards non-financial corporates operating in carbon-related sectors.

Institutions shall include in the template subtotals that aggregate the total gross carrying amount of exposures towards sectors that highly contribute to climate change and a subtotal of exposures towards “other sectors”, as well as the gross carrying amount of those exposures towards counterparties that are excluded from the EU Paris-aligned Benchmarks and of exposures that qualify as environmentally sustainable within the exposures towards sectors that highly contribute to climate change and “other sectors”.

Validation rule v89257_m states : {r0010, c0010} + {r0530, c0030} + {r0530, c0020} >= {r0010, c0030} + {r0010, c0020} + {r0530, c0010}

The sum of the total gross carrying amount of exposures towards sectors that highly contribute to climate change {r0010, c0010} and the gross carrying amount of exposures towards companies excluded from EU Paris-aligned Benchmarks within the exposures towards sectors other than those that highly contribute to climate change {r0530, c0030} and exposures that qualify as environmentally sustainable within the exposures towards sectors other than those that highly contribute to climate change {r0530, c0020} should be larger than or equal to the sum of the total gross carrying amount of exposures towards sectors other than those that highly contribute to climate change {r0530, c0010} and the gross carrying amount of exposures towards companies excluded from EU Paris-aligned Benchmarks within the exposures towards sectors that highly contribute to climate change {r0010, c0020} and exposures that qualify as environmentally sustainable within the exposures towards sectors that highly contribute to climate change {r0010, c0030}.