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Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Version date: 26 June 2021 - onwards
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Article 34 Prudential treatment of assets exposed to activities associated with environmental or social objectives

1. EBA, after consulting the European Systemic Risk Board, shall assess, on the basis of available data and the findings of the Commission’s High-Level Expert Group on Sustainable Finance, whether dedicated prudential treatment of assets exposed to activities associated substantially with environmental or social objectives, in the form of adjusted K-factors or adjusted K-factor coefficients, would be justified from a prudential perspective. In particular, EBA shall assess the following:

(a) methodological options for assessing the exposures of asset classes to activities substantially associated with environmental or social objectives;

(b) specific risk profiles of assets exposed to activities associated substantially with environmental or social objectives;

(c) risks related to the depreciation of assets due to regulatory changes such as climate change mitigation;

(d) potential effects of dedicated prudential treatment of assets exposed to activities associated substantially with en

Comparing proposed amendment...