Report geographical breakdown above threshold

Aufsichtserwartung

Institutions shall report the geographical breakdown in the z-axis of the template (country breakdown (when their non-domestic exposures represent more than 10% of their total exposures.

Adressat: Institutions

Fundstelle: paragraph 24

Quelldokument

• Consultation Paper EBA/CP/2026/07 - Revisions to the ITS on supervisory reporting (Implementing Regulation (EU) 2024/3117) - Module on ESG Reporting (10 April 2026)