5.

Institutions shall start disclosing this information with first reference date as of 31 December 2023, which is in line with the first reference date for the disclosure of the information on the GAR referred to in Delegated Regulation (EU) 2021/2178. Columns Instructions a Proportion of assets funding taxonomy relevant sectors Institutions shall disclose the proportion of the stock of assets funding activities referred to in Regulation (EU) 2020/852 (i.e. eligible assets) in total stock of covered assets. This item shall be expressed as a percentage. The numerator of the KPI shall be the gross carrying amount of eligible assets funding taxonomy-relevant sectors referred to in Regulation (EU) 2020/852 for the objective of climate change mitigation as referred to in the instructions corresponding to column (b) of Template 7. The denominator of the KPI shall be the gross carrying amount of covered assets as defined in the instructions corresponding to column (a) of Template 7. b Of which: environmentally sustainable Institutions shall disclose the proportion of the stock of assets funding environmentally sustainable activities (i.e., aligned assets) in the stock of eligible assets. The item shall be expressed in percentage terms. The numerator of the KPI shall be the gross carrying amount of eligible assets funding environmentally sustainable activities for the objective of climate-change mitigation as referred to in the instructions corresponding to column (c) of Template 7. The denominator of the KPI shall be the gross carrying amount of covered exposures as referred to in the instructions corresponding to column (a) of Template 7. c Of which: specialised lending Institutions shall disclose the proportion of the stock of assets categorised as specialised lending funding environmentally sustainable activities for the objective of climate change mitigation in the stock of assets funding environmentally sustainable activities. The item shall be expressed as a percentage. The numerator of the KPI shall be the gross carrying amount of assets as referred to in the instructions corresponding to column (d) of Template 7. The denominator of the KPI shall be the gross carrying amount of covered assets as referred to in the instructions corresponding to column (a) of Template 7. d Of which: transitional Article 10 of Regulation (EU) 2020/852. Institutions shall disclose the proportion of the stock of assets related to transitional activities for the objective of climate change mitigation in the stock of assets funding environmentally sustainable activities. The item shall be expressed as a percentage. The numerator of the KPI shall be the gross carrying amount of assets as referred to in the instructions corresponding to column (e) of Template 8. The denominator of the KPI shall be the gross carrying amount of covered assets as referred to in the instructions corresponding to column (a) of Template 7. e Of which: enabling Article 16 of Regulation (EU) 2020/852. Institutions shall disclose the proportion of the stock of assets related to enabling activities for the objective of climate change mitigation in the stock of assets funding environmentally sustainable activities. The item shall be expressed as a percentage. The numerator of the KPI shall be the gross carrying amount of assets as referred to in the instructions corresponding to column (f) of Template 7. The denominator of the KPI shall be the gross carrying amount of covered assets as referred to in the instructions corresponding to column (a) of Template 7. f Proportion of assets funding taxonomy relevant sectors Institutions shall disclose the proportion of the stock of assets funding taxonomy-relevant activities (i.e. eligible assets) in total stock of covered assets. The item shall be expressed as a percentage. The numerator of the KPI shall be the gross carrying amount of eligible assets funding taxonomy-relevant sectors for the objective of climate change adaptation as referred to in the instructions corresponding to column (g) of Template 7. The denominator of the KPI shall be the gross carrying amount of covered assets as referred to in the instructions corresponding to column (a) of Template 7. g Of which: environmentally sustainable Institutions shall disclose the proportion of the stock of assets funding environmentally sustainable activities (i.e. aligned assets) in the stock of eligible assets. The item shall be expressed as a percentage. The numerator of the KPI shall be the gross carrying amount of eligible assets funding environmentally sustainable activities for the objective of climate change adaptation as referred to in the instructions corresponding to column (h) of Template 7. The denominator of the KPI shall be the gross carrying amount of covered exposures as referred to in the instructions corresponding to column (a) of Template 7. h Of which: specialised lending Institutions shall disclose the proportion of the stock of assets categorised as specialised lending funding environmentally sustainable activities for the objective of climate change adaptation in the stock of assets funding environmentally sustainable activities. The item shall be expressed as a percentage. The numerator of the KPI shall be the gross carrying amount of assets as referred to in the instructions corresponding to column (i) of Template 7. The denominator of the KPI shall be the gross carrying amount of covered assets as referred to in the instructions corresponding to column (a) of Template 7. i Of which: adaptation Article 11 of Regulation (EU) 2020/852. Institutions shall disclose the proportion of the stock of assets related to adaptation activities for the objective of climate change adaptation in the stock of assets funding environmentally sustainable activities. The item shall be expressed as a percentage. The numerator of the KPI shall be the gross carrying amount of assets as referred to in the instructions corresponding to column (j) of Template 7. The denominator of the KPI shall be the gross carrying amount of covered assets as referred to in the instructions corresponding to column (a) of Template 7. j Of which: enabling Article 16 of Regulation (EU) 2020/852. Institutions shall disclose the proportion of the stock of assets related to enabling activities for the objective of climate change adaptation in the stock of assets funding environmentally sustainable activities. The item shall be expressed in percentage terms. The numerator of the KPI shall be the gross carrying amount of assets as referred to in the instructions corresponding to column (k) of Template 7. The denominator of the KPI shall be the gross carrying amount of covered assets as referred to in the instructions corresponding to column (a) of Template 7. k Proportion of assets funding taxonomy relevant sectors Institutions shall disclose the proportion of the stock of assets funding taxonomy-relevant activities (i.e. eligible assets) for the objectives of climate change mitigation and climate change adaptation, compared to the total stock of covered assets. The item shall be expressed as a percentage. The numerator of the KPI shall be the gross carrying amount of eligible assets funding taxonomy relevant sectors as referred to in the instructions corresponding to column (l) of Template 7. The denominator of the KPI shall be the gross carrying amount of covered assets as referred to in the instructions corresponding to column (a) of Template 7. l Of which: environmentally sustainable Institutions shall disclose the proportion of the stock of assets funding environmentally sustainable activities for the objectives of climate change mitigation and adaptation in the stock of eligible assets. The item shall be expressed as a percentage. The numerator of the KPI shall be the gross carrying amount of eligible assets funding environmentally sustainable activities as referred to in the instructions corresponding to column (m) of Template 7. The denominator of the KPI shall be the gross carrying amount of covered exposures as referred to in the instructions corresponding to column (a) of Template 7. m Of which: specialised lending Institutions shall disclose the proportion of the stock of assets categorised as specialised lending funding environmentally-sustainable activities for the objectives of climate change mitigation and adaptation in the stock of assets funding environmentally sustainable activities. The item shall be expressed as a percentage. The numerator of the KPI shall be the gross carrying amount of assets as referred to in the instructions corresponding to column (n) of Template 7. The denominator of the KPI shall be the gross carrying amount of covered assets as referred to in the instructions corresponding to column (a) of Template 7. n Of which: transitional/adaptation Articles 10 and 11 of Regulation (EU) 2020/852. The percentage shall correspond to column (d) and column (i). o Of which: enabling Article 16 of Regulation (EU) 2020/852. The percentage shall correspond to column (e) and column (j). p Proportion of total assets covered Institutions shall disclose the proportion of total assets covered by the GAR. The item shall be expressed in percentage terms. The numerator of the KPI shall be the gross carrying amount of the stock of covered assets as referred to in the instructions corresponding to column (1) of Template 7. The denominator of the KPI shall be the gross carrying amount of total assets on institutions’ balance sheet as referred to in the instructions corresponding to row 50 of Template 7. q Proportion of new assets funding taxonomy relevant sectors Institutions shall disclose the proportion of new assets (i.e. assets originated within the current disclosure period) funding taxonomy-relevant activities (i.e. eligible assets) for the objective of climate change mitigation in total new eligible assets (i.e. eligible assets originated within the current disclosure period). New assets shall be calculated net of repayments and other reductions. Tis item shall be expressed as in percentage terms. The numerator of the KPI shall be the gross carrying amount of eligible new assets funding taxonomy relevant sectors as referred to in the instructions corresponding to column (b) of Template 7. The denominator of the KPI shall be the gross carrying amount of new covered assets from those assets, as referred to in the instructions corresponding to column (a) of Template 7. r Of which: environmentally sustainable Institutions shall disclose the proportion of new assets (i.e. assets originated within the current disclosure period) funding environmentally sustainable activities for the objective of climate change mitigation in total new eligible assets (i.e. eligible assets originated within the current disclosure period). New assets shall be calculated net of repayments and other reductions. The item shall be expressed as a percentage. The numerator of the KPI shall be the gross carrying amount of eligible new assets as referred to in the instructions corresponding to column (c) of Template 7. The denominator of the KPI shall be the gross carrying amount of new covered assets from those assets, as referred to in the instructions corresponding to column (a) of Template 7. s Of which: specialised lending Institutions shall disclose the proportion of new assets (i.e. assets originated within the current disclosure period) categorised as specialised lending funding environmentally sustainable activities for the objective of climate change mitigation in total new eligible assets (i.e. assets originated within the current disclosure period) funding environmentally sustainable activities. New eligible assets shall be calculated net of repayments and other reductions. The item shall be expressed as a percentage. The numerator of the KPI shall be the gross carrying amount of eligible new assets as referred to in the instructions corresponding to column (d) of Template 8. The denominator of the KPI shall be the gross carrying amount of new covered assets from those assets, as referred to in the instructions corresponding to column (a) of Template 7. t Of which: transitional Article 10 of Regulation (EU) 2020/852. Institutions shall disclose the proportion of the new assets (i.e. assets originated within the current disclosure period) related to transitional activities for the objective of climate change mitigation in total new eligible assets (i.e. assets originated within the current disclosure period) funding environmentally sustainable activities. New eligible assets shall be calculated net of repayments and other reductions. The item shall be expressed as a percentage. The numerator of the KPI shall be the gross carrying amount of eligible new assets as referred to in the instructions corresponding to column (e) of Template 8. The denominator of the KPI shall be the gross carrying amount of covered new assets from those assets, as referred to in the instructions corresponding to column (a) of Template 7. u Of which: enabling Article 16 of Regulation (EU) 2020/852. Institutions shall disclose the proportion of the new assets (i.e. assets originated within the current disclosure period) related to enabling activities for the objective of climate change mitigation in total new eligible assets (i.e. assets originated within the current disclosure period) funding environmentally sustainable activities. New eligible assets shall be calculated net of repayments and other reductions. The item shall be expressed as a percentage. The numerator of the KPI shall be the gross carrying amount of eligible new assets as referred to in the instructions corresponding to column (f) of Template 8. The denominator of the KPI shall be the gross carrying amount of covered new assets from those assets, as referred to in the instructions corresponding to column (a) of Template 7. v Proportion of new assets funding taxonomy relevant sectors Institutions shall disclose the proportion of new assets (i.e. assets originated within the current disclosure period) funding activities covered by Regulation (EU) 2020/852 for the objective of climate change adaptation in total new eligible assets (i.e. eligible assets originated within the current disclosure period). New assets shall be calculated net of repayments and other reductions. This item shall be expressed as a percentage. The numerator of the KPI shall be the gross carrying amount of eligible new assets funding taxonomy relevant sectors as referred to in the instructions corresponding to column (g) of Template 7. The denominator of the KPI shall be the gross carrying amount of new covered assets from those assets, as referred to in the instructions corresponding to column (a) of Template 7. w Of which: environmentally sustainable Institutions shall disclose the proportion of new assets (i.e. assets originated within the current disclosure period) funding environmentally sustainable activities for the objective of climate change adaptation in total new eligible assets (i.e. eligible assets originated within the current disclosure period). New assets shall be calculated net of repayments and other reductions. This item shall be expressed in percentage terms. The numerator of the KPI shall be the gross carrying amount of eligible new assets as referred to in the instructions corresponding to column (h) of Template 7. The denominator of the KPI shall be the gross carrying amount of new covered assets from those assets, as referred to in the instructions corresponding to column (a) of Template 7. x Of which: specialised lending Institutions shall disclose the proportion of new assets (i.e. assets originated within the current disclosure period) categorised as specialised lending funding environmentally sustainable activities for the objective of climate change adaptation in total new eligible assets (i.e. assets originated within the current disclosure period) funding environmentally sustainable activities. New eligible assets shall be calculated net of repayments and other reductions. This item shall be expressed as a percentage. The numerator of the KPI shall be the gross carrying amount of eligible new assets as referred to in the instructions corresponding to column (i) of Template 7. The denominator of the KPI shall be the gross carrying amount of new covered assets from those assets, as referred to in the instructions corresponding to column (a) of Template 7. y Of which: adaptation Article 11 of Regulation (EU) 2020/852. Institutions shall disclose the proportion of the new assets (i.e. assets originated within the current disclosure period) related to transitional activities for the objective of climate change adaptation in total new eligible assets (i.e. assets originated within the current disclosure period) funding environmentally sustainable activities. New eligible assets shall be calculated net of repayments and other reductions. This item shall be expressed in percentage terms. The numerator of the KPI shall be the gross carrying amount of eligible new assets as referred to in the instructions corresponding to column (j) of Template 7. The denominator of the KPI shall be the gross carrying amount of new covered assets from those assets, as referred to in the instructions corresponding to column (a) of Template 7. z Of which: enabling Article 16 of Regulation (EU) 2020/852. Institutions shall disclose the proportion of the new assets (i.e. assets originated within the current disclosure period) related to enabling activities for the objective of climate change adaptation in total new eligible assets (i.e. assets originated within the current disclosure period) funding environmentally sustainable activities. New eligible assets shall be calculated net of repayments and other reductions. This item shall be expressed in percentage terms. The numerator of the KPI shall be the gross carrying amount of eligible new assets as referred to in the instructions corresponding to column (k) of Template 7. The denominator of the KPI shall be the gross carrying amount of new covered assets from those assets, as referred to in the instructions corresponding to column (a) of Template 7. aa Proportion of assets funding taxonomy relevant sectors Institutions shall disclose the proportion of new assets (i.e. assets originated within the current disclosure period) funding activities covered by the objectives laid down in Regulation (EU) 2020/852 of climate change mitigation and climate change adaptation in total new eligible assets (i.e. eligible assets originated within the current disclosure period). New assets shall be calculated net of repayments and other reductions. This item shall be expressed in percentage terms. The numerator of the KPI shall be the gross carrying amount of eligible new assets funding taxonomy relevant sectors as referred to in the instructions corresponding to column (l) of Template 7. The denominator of the KPI shall be the gross carrying amount of new covered assets from those assets, as referred to in the instructions corresponding to column (a) of Template 7. ab Of which: environmentally sustainable Institutions shall disclose the proportion of new assets (i.e. assets originated within the current disclosure period) funding environmentally sustainable activities for the objective of climate change mitigation and climate change adaptation in total new eligible assets (i.e. eligible assets originated within the current disclosure period). New assets shall be calculated net of repayments and other reductions. This item shall be expressed in percentage terms. The numerator of the KPI shall be the gross carrying amount of eligible new assets as referred to in the instructions corresponding to column (m) of Template 7. The denominator of the KPI shall be the gross carrying amount of new covered assets from those assets, as referred to in the instructions corresponding to column (a) of Template 7. ac Of which: specialised lending Institutions shall disclose the proportion of new assets (i.e. assets originated within the current disclosure period) categorised as specialised lending funding environmentally sustainable activities for the objectives of climate change mitigation and climate change adaptation in total new assets (i.e. assets originated within the current disclosure period) funding environmentally sustainable activities. New assets shall be calculated net of repayments and other reductions. This item shall be expressed in percentage terms. The numerator of the KPI shall be the gross carrying amount of eligible new assets as referred to in the instructions corresponding to column (n) of Template 7. The denominator of the KPI shall be the gross carrying amount of new covered assets from those assets, as referred to in the instructions corresponding to column (a) of Template 7. ad Of which: transitional/adaptation Articles 10 and 11 of Regulation (EU) 2020/852. The percentage shall correspond to column (t) and column (y). ae Of which: enabling Article 16 of Regulation (EU) 2020/852. The percentage shall correspond to column (u) and column (z). af Proportion of new total assets covered Institutions shall disclose the proportion of new total assets covered by the GAR. New assets shall be calculated net of repayments and other reductions. The item shall be expressed as a percentage. The numerator of the KPI shall be the difference in the gross carrying amount of covered assets, as referred to in the instructions corresponding to row 1 of Template 7, between current disclosure period (t) and previous disclosure period (t-1). The denominator of the KPI shall be the difference in the gross carrying amount of new total assets, as referred to in the instructions corresponding to row 53 of Template 7, between current disclosure period (t) and previous disclosure period (t-1). Rows Instructions 1 GAR as referred to in Delegated Regulation (EU) 2021/2178. 2 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation GAR % for exposures in row 1 of Template 7. 3 Financial corporations GAR % for exposures in row 2 of Template 7. 4 Credit institutions GAR % for exposures in row 3 of Template 7. 5 Other financial corporations GAR % for exposures in row 7 of Template 7. 6 Of which: investment firms GAR % for exposures in row 8 of Template 7. 7 Of which: management companies GAR % for exposures in row 12 of Template 7. 8 Of which: insurance undertakings GAR % for exposures in row 16 of Template 7. 9 NFCs subject to NFRD disclosure obligations GAR % for exposures in row 20 of Template 7. 10 Households GAR % for exposures in row 24 of Template 7. 11 Of which loans collateralised by residential immovable property GAR % for exposures in row 25 of Template 7. 12 Of which building renovation loans GAR % for exposures in row 26 of Template 7. 13 Of which motor vehicle loans GAR % for exposures in row 27 of Template 7. 14 Local government financing GAR % for exposures in row 28 of Template 7. 15 Housing financing GAR % for exposures in row 29 of Template 7. 16 Other local government financing GAR % for exposures in row 30 of Template 7. 17 Collateral obtained by taking possession: residential and commercial immovable properties GAR % for exposures in row 31 of Template 7.