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Version status: Amended | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2024 - 31 December 2025
Version 3 of 4

Annex V KPIs of credit institutions

1. Content of KPIs to be disclosed by credit institutions

1.1. Scope of the KPIs

1.1.1. Consolidation

Credit institutions shall disclose relevant KPIs on the basis of the scope of their prudential consolidation determined in accordance with Regulation (EU) No 575/2013, Title II, Chapter 2, Section 2.

1.1.2. Total covered Assets

The calculation of the green asset ratio (GAR) for on-balance sheet exposures shall cover the following accounting categories of financial assets, including loans and advances, debt securities, equity instruments and repossessed collaterals:

(a) financial assets at amortised cost;

(b) financial assets at fair value through other comprehensive income;

(c) investments in subsidiaries;

(d) joint ventures and associates;

(e) financial assets designated at fair value through profit or loss and non-trading financial assets mandatorily at fair value through profit or loss;

(f) real estate collaterals obtained by credit institutions by taking possession in exchange for the cancellation of debts.

The exposures referred to in Article 7(1) of this Regulation shall be excluded from the coverage of the GAR.