EBU Single Rulebook Q&A 21 December 2023 2023_6940 Template 1 - exposures towards companies excluded from EU Paris-aligned Benchmarks

Should the EU Paris-aligned Benchmarks exclusion criteria be applied at consolidated group level and to that end, exclude the total gross carrying amount of the exposure towards the consolidated group level? As specified in the instructions of Annex II of ITS on ESG Pillar 3, column b.