Updated 05/02/2025
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TR ToolDelegated Regulation 2023/2486
ANNEX VI

ANNEX VI - Delegated Regulation 2023/2486

ANNEX VI

‘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

0.   Summary of KPIs to be disclosed by credit institutions under Article 8 Taxonomy Regulation

 

Total environmentally sustainable assets

KPI  (*4)

KPI  (*5)

% coverage (over total assets)  (*3)

% of assets excluded from the numerator of the GAR (Article 7(2) and (3) and Section 1.1.2 of Annex V)

% of assets excluded from the denominator of the GAR (Article 7(1) and Section 1.2.4 of Annex V)

Main KPI

Green asset ratio (GAR) stock

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total environmentally sustainable activities

KPI

KPI

% coverage (over total assets)

% of assets excluded from the numerator of the GAR (Article 7(2) and (3) and Section 1.1.2 of Annex V)

% of assets excluded from the denominator of the GAR (Article 7(1) and Section 1.2.4 of Annex V)

Additional KPIs

GAR (flow)

 

 

 

 

 

 

 

Trading book  (*1)

 

 

 

 

 

 

 

Financial guarantees

 

 

 

 

 

 

 

Assets under management

 

 

 

 

 

 

 

Fees and commissions income  (*2)

 

 

 

 

 

 

Note 1:

Across the reporting templates: cells shaded in black should not be reported.

Note 2:

Fees and Commissions (sheet 6) and Trading Book (sheet 7) KPIs shall only apply starting 2026. SMEs’ inclusion in these KPI will only apply subject to a positive result of an impact assessment.

1.   Assets for the calculation of GAR

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2.   GAR sector information

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3.   GAR KPI stock

1.

Institution shall dislcose in this template the GAR KPIs on stock of loans calculated based on the data disclosed in template 1, on covered assets, and by applying the formulas proposed in this template

2.

Information on the GAR (green asset ratio of ‘eligible’ activities) shall be accompanied with information on the proportion of total assets covered by the GAR

3.

Credit institutions can, in addition to the information included in this template, show the proportion of assets funding taxonomy relevant sectors that are environmentally sustainable (Taxonomy-aligned). This information would enrich the information on the KPI on environmentally sustainable assets compared to total covered assets

4.

Credit institutions shall duplicate this template for revenue-based and CapEx-based disclosures

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4.   GAR KPI flow

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5.   KPI off-balance-sheet exposures

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

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7.   KPI Trading book portfolio

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(*1)  For credit institutions that do not meet the conditions of Article 94(1) of the CRR or the conditions set out in Article 325a(1) of the CRR.

(*2)  Fees and commissions income from services other than lending and AuM.

Instutitons shall disclose forward-looking information for these KPIs, including information in terms of targets, together with relevant explanations on the methodology applied.

(*3)  % of assets covered by the KPI over banks’ total assets.

(*4)  Based on the Turnover KPI of the counterparty.

(*5)  Based on the CapEx KPI of the counterparty, except for lending activities where for general lending Turnover KPI is used.