To support disclosures on key performance indicators, the Bank and its subsidiaries have analysed their exposure to financial institutions and non-financial corporations to identify customers required to report non-financial information under the Non-Financial Reporting Directive (NFRD). As part of this process, the Bank calculated the gross carrying amount of loans, advances, debt securities, and equity instruments in the banking portfolio for each identified entity as of 31 December 2024.
For general-purpose financing, the Group determined the gross carrying amount of Taxonomy-eligible and Taxonomy-aligned exposures for customers subject to NFRD reporting, based on the key performance indicators published by these customers in their 2023 Taxonomy disclosures. The Group did not assess the exposures toward companies which were not subject to Article 19a or 29a of the Non-Financial Reporting Directive but remain subsidiaries of a mother company which is subject to the said directive.
In the case of exposures toward undertakings dependent on a parent entity falling within the scope of Article 19a of the Non-Financial Reporting Directive but exempted from sustainability reporting at an individual level, the key performance indicator of that undertaking disclosed by its parent undertaking was applied. Given limited access to relevant data and supporting documentation, the Group did not classify these financings as Taxonomy-aligned. Instead, they have been disclosed solely as Taxonomy-eligible exposures. Where sufficient data was unavailable to reliably assess compliance with the technical screening criteria, the Group only assessed the Taxonomy eligibility of the exposure.
For the Minimum Safeguards assessment, the Group relied on information disclosed by its customers in their Taxonomy disclosures.
The Group is working on integrating enhanced data collection processes into its credit assessment processes, ensuring that in future periods, eligibility and alignment with the EU Taxonomy can be assessed at the financing approval stage.