(214)

Article 430 is amended as follows: in paragraph 1, the following points are added: ; their exposures to ESG risks, including: their existing and new exposures to fossil fuel sector entities; their exposures to physical risks and transition risks; their crypto-asset exposures;’ the following paragraphs are inserted: ‘2a. When reporting their own funds requirements for market risk referred to in paragraph 1, point (a), of this Article, institutions shall report separately the calculations set out in Article 325c(2), points (a), (b) and (c), for the portfolio of all trading book positions or non-trading book positions that are subject to foreign exchange risk and commodity risk. 2b. When reporting their own funds requirements for market risk referred to in paragraph 1, point (a), of this Article, institutions shall report separately the calculations set out in Article 325ba(1), points (a)(i) and (ii) and (b)(i) and (ii), and for the portfolio of all trading book positions or non-trading book positions that are subject to foreign exchange risk and commodity risk assigned to the trading desks for which they have been granted permission by the competent authorities to use the alternative internal model approach in accordance with Article 325az(2).’ ; paragraph 7 is amended as follows: the first subparagraph is replaced by the following: ‘EBA shall develop draft implementing technical standards to specify the uniform reporting formats, the frequency and dates of reporting, as well as the definitions, and shall develop IT solutions, including reporting templates and instructions for the reporting referred to in paragraphs 1 to 4.’ ; in the fourth subparagraph, the following point is added: ; exposures to ESG risks, which shall be submitted by 10 July 2025.’

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Source: EUR-Lex CELLAR · retrieved 2026-09-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.