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Integrated Report 2024

EU Taxonomy

Regulation (EU) 2020/852, known as the EU Taxonomy, was developed by the European Commission as part of the European Green Deal. It serves as a key framework for classifying and defining environmentally sustainable investments, supporting the achievement of the EU’s climate and energy targets for 2030.

Under the Taxonomy, environmentally sustainable investments must:

  • Make a substantial contribution to at least one of the six environmental objectives,
  • Do no significant harm (DNSH) to any of the other objectives,
  • Comply with minimum social safeguards.

The criteria for substantial contribution and DNSH have been defined for the following six environmental objectives:

  • Climate Change Mitigation (CCM),
  • Climate Change Adaptation (CCA),
  • Sustainable Use and Protection of Water and Marine Resources (WMR),
  • Transition to a Circular Economy (CE),
  • Pollution Prevention and Control (PPC),
  • Protection and Restoration of Biodiversity and Ecosystems (BIO),

Disclosures on Key Performance Indicators

Pursuant to Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, amending Regulation (EU) 2019/2088 (hereinafter: “Taxonomy” or “EU Taxonomy”), and its implementing acts:

  • Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information on environmentally sustainable economic activities to be disclosed by undertakings subject to Article 19a or 29a of Directive 2013/34/EU and defining the methodology for compliance with this disclosure obligation (Regulation 2021/2178), as amended by Commission Delegated Regulation (EU) 2023/2486 of 27 June 2023,
  • Commission Delegated Regulation (EU) 2021/2139 of 4 June 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or adaptation, as well as specifying whether that economic activity does not cause significant harm to any of the other environmental objectives, as amended by Commission Delegated Regulation (EU) 2023/2485 of 27 June 2023.

In its disclosures for 2024, Pekao S.A. Group (“Group”), as a capital group with a credit institution as its parent entity, is required to disclose key performance indicators (KPIs) related to compliance with the Taxonomy concerning two climate objectives:

  • CCM (climate change mitigation),
  • CCA (climate change adaptation).

Contextual Information on Quantitative Indicators, Including the Scope of Assets and Activities Covered by Key Performance Indicators, Data Sources, and Limitations

Green Asset Ratio

The Green Asset Ratio (GAR) represents the proportion of assets associated with economic activities aligned with the Taxonomy relative to total covered assets. In accordance with Regulation 2021/2178, the numerator of the Green Asset Ratio includes:

  • Credit/loan, debt instrument, or equity exposures to financial institutions subject to non-financial reporting obligations under the Non-Financial Reporting Directive;
  • Credit/loan, debt instrument, or equity exposures to non-financial corporations subject to non-financial reporting obligations under the Non-Financial Reporting Directive;
  • Exposures to households, including:
    • Mortgage-backed loans for residential real estate;
    • Loans for building renovations;
    • Motor vehicles loans.
  • Financing of local government authorities.

Pursuant to Regulation 2021/2178, the following are excluded from the numerator and included in the denominator of the Green Asset Ratio:

  • Exposures to non-financial corporations not subject to Directive 2014/95/EU of the European Parliament and the Council (hereinafter: “NFRD Directive”, “NFRD”), including SMEs – all entities financed by the Group or whose instruments the Group holds that are not subject to the NFRD and conduct non-financial activities;
  • Exposures to non-financial corporations not subject to the NFRD, outside the EU;
  • Gross carrying amount of:
    • derivative instruments,
    • interbank demand loans;
  • Cash and cash-related assets;
  • Other assets (goodwill, commodities, etc.).

The following are not included in the calculation of the Green Asset Ratio (i.e., in either the numerator or denominator of the ratio):

  • Exposures to central governments and supranational issuers;
  • Exposures to central banks;
  • Trading portfolio.

In accordance with Regulation 2021/2178, financial corporations use the latest data and key performance indicators of their counterparties to calculate their own key performance indicators. To comply with this requirement, based on the 2023 non-financial reports of customers classified as non-financial corporations, the Group has verified whether counterparties have modified their calculations since the last reporting period and whether they have provided comparative data. Given that the reformulated performance indicators identified by the Group from counterparty corporations do not materially affect the value of the key performance indicators published in the 2023 taxonomy disclosure, the reformulated data has not been presented. Consequently, the value of assets used for the calculation of the Green Asset Ratio as of 31 December 2023 in Formula 1 remains identical to their value in the 2023 taxonomy disclosure.

Key Performance Indicators for Off-Balance Sheet Exposures

Key performance indicators for off-balance sheet positions serve as supplementary metrics that illustrate the extent to which the Group’s off-balance sheet positions, such as:

  • Financial guarantees securing loans, advances, and debt securities issued to enterprises subject to the NFRD,
  • Managed assets (equity and debt instruments) of enterprises subject to the NFRD, comply with the taxonomy framework.

Green Asset Ratio for Financial Guarantees – this metric represents the percentage share of financial guarantees supporting loans, advances, and debt securities that finance business activities aligned with the taxonomy, in relation to the total financial guarantees supporting loans, advances, and debt securities issued to enterprises.

Green Asset Ratio for Managed Assets – this metric reflects the percentage of managed assets (equity and debt instruments) originating from enterprises that finance business activities aligned with the taxonomy, in relation to total managed assets (equity instruments, debt instruments, and other assets).

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.

To calculate the Green Asset Ratio, the Group classified its residential mortgage portfolio (secured by residential properties and granted to households) as Taxonomy-eligible. It then assessed Taxonomy alignment by verifying compliance with the criteria outlined in section 7.7 (Acquisition and Ownership of Buildings) of the technical screening criteria for climate change mitigation, as set out in Annex I to Regulation 2021/2139.

This assessment was conducted in line with requirements set forth in sections 1.2.1.3  of Annex V to Commission delegated regulation (EU) 2021/2178 regarding retail clients. The assessment covered compliance with: substantial contribution criteria for climate change mitigation, and Do No Significant Harm (DNSH) criteria, however, it did not cover – as set forth in the afore-mentioned sections – minimum safeguards..

The Group disclosures regarding retail clients include mortgage-backed loans for residential real estate; loans financing purchase of goods and services e.g. electric vehicles or photovoltaic panels are not considered. Therefore, the Group did not obtain relevant documents confirming that producers of goods and services purchased by the Group’s retail clients adhere to specific technical qualification criteria and minimum safeguards.

For residential properties built before 31 December 2020, the Group examined whether the property fell within the top 15% most energy-efficient buildings in the country or region, based on primary energy demand (PED). This was assessed using a communication from the Ministry of Development and Technology[1], which defines eligible buildings as those with primary energy demand below the thresholds outlined in Table 1[2] of its communication. To determine primary energy demand, the Group used: Energy Performance Certificates, and data from the Central Register of Building Energy Performance, maintained by the Minister of Development and Technology.

For properties built after 31 December 2020, the Group assessed whether the building’s primary energy demand was at least 10% lower than the threshold set for nearly zero-energy buildings in accordance with the Regulation of the Minister of Infrastructure (12 April 2002) on building technical requirements and their locations. This regulation sets maximum primary energy demand limits separately for multi-family and single-family buildings, as well as specific energy use thresholds for heating, ventilation, domestic hot water, and cooling. Given this, the Group’s assessment was based on partial energy demand values stated in the Energy Performance Certificate. Exposures from agreements for which the Group did not hold certificates were disclosed as Taxonomy-eligible but not Taxonomy-aligned.

For properties classified as meeting the substantial contribution criteria, the Group conducted an additional DNSH assessment, evaluating exposure to physical risks such as floods and landslides. This assessment followed an internally developed methodology, considering factors such as: property location, year of construction, floor level, and building type. Properties were deemed DNSH-compliant if the analysis found no significant exposure to physical risks or if the risk level was deemed low based on the adopted methodology. As of 31 December 2024, the Group did not identify any financing in its credit portfolio granted to households for building renovation or the purchase of motor vehicles.

To support key performance indicator disclosures, the Group conducted a review of its exposure to local government units, identifying use-of-proceeds financing that contributes to the Green Asset Ratio.

Based on the purpose of financing, the Group identified Taxonomy-eligible loans for local governments and conducted an additional Taxonomy alignment assessment. This assessment considered compliance with substantial contribution criteria, and Do No Significant Harm (DNSH) criteria.

To ensure consistent and accurate evaluations, the Group developed internal assessment guidelines covering the most common types of financing provided to local government entities. Due to limited access to supporting data and documentation, the Group did not classify these financings as Taxonomy-aligned but instead disclosed them as Taxonomy-eligible exposures.

The Group is continuing its efforts to enhance credit processes, which will enable the collection of comprehensive data at the financing approval stage to better assess Taxonomy eligibility and alignment in the future.

As of 31 December 2024, the Group did not identify any financing in its credit portfolio related to public housing projects for local government entities.

Following Commission Notice C/2024/6691, the Group has changed its approach to the presentation of exposures to local governments for which the purpose of the proceeds is unknown. Such financing has been excluded from the numerator of key performance indicators and unlike the approach used in the Group’s disclosure for 2023, it has been included in the denominator of key performance indicators denominator of key performance indicators.

Below, the Group presents its key performance indicator disclosures in accordance with the mandatory disclosure framework for 2024, as outlined in Templates 1-5 of Annex VI to Regulation 2021/2178. Following section 1.1.1 of Annex V to Regulation 2021/2178, the disclosures are provided on a consolidated basis, reflecting the prudential consolidation scope of the Group. The total assets value reported in the disclosures is equal to the gross carrying amount of total assets as of 31 December 2024.

Template 0: Summary of Key Performance Indicators to Be Disclosed by Credit Institutions in Accordance with Article 8 of the Taxonomy Regulation [EUR million]

  Total environmentally sustainable assets Key Performance Indicator
KPI – Turnover
Key Performance Indicator
KPI – Capex
% coverage (over total assets)*** % of assets excluded from the numerator of the GAR (Article 7(2) and (3) and Section 1.1.2. of Annex V) % of assets excluded from the denominator of the GAR (Article 7(1) and Section 1.2.4 of Annex V)
Main KPI Green asset ratio (GAR) stock 2 092 0,88% 1,34% 69,62% 40,09% 30,38%
Total environmentally sustainable activities Key Performance Indicator
KPI – Turnover
Key Performance Indicator
KPI – Capex
% coverage (over total assets) % of assets excluded from the numerator of the GAR (Article 7(2) and (3) and Section 1.1.2. of Annex V) % of assets excluded from the denominator of the GAR (Article 7(1) and Section 1.2.4 of Annex V)
Additional KPIs GAR (flow) 609 0,74% 1,51% 83,02% 55,54% 16,98%
Financial guarantees 48 0,15% 0,75%
Assets under management 114 2,77% 15,97%

[1] Sustainable environment assets given in relation to KPI Turnover

Template 1: Assets for Green Asset Ratio Calculation Part 1 [PLN million]

a b c d e f g h i j k l m n
mln PLN 31.12.2024
Total (gross) carrying amount Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) Water and marine resources (WMR)
Of which towards taxonomy relevant sectors (Taxonomy-eligible) Of which towards taxonomy relevant sectors (Taxonomy-eligible) Of which towards taxonomy relevant sectors (Taxonomy-eligible)
Of which environmentally sustainable (Taxonomy-aligned) Of which environmentally sustainable (Taxonomy-aligned) Of which environmentally sustainable (Taxonomy-aligned)
Of which Use of Proceeds Of which transitional Of which enabling Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which enabling
GAR – Covered assets in both numerator and denominator
1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 100 499 63 935 2 052 0 2 390 60 41 0 28 0 0 0 0
2 Financial undertakings 1 111 157 4 0 2 1 1 0 0 0 0 0 0 0
3 Credit institutions 1 110 157 4 0 2 1 1 0 0 0 0 0 0 0
4 Loans and advances 1 110 157 4 0 2 1 1 0 0 0 0 0 0 0
5 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 0 0 0 0 0
6 Equity instruments 0 0 0 0 0 0 0 0 0 0 0 0 0 0
7 Other financial corporations 0 0 0 0 0 0 0 0 0 0 0 0 0 0
8 of which investment firms 0 0 0 0 0 0 0 0 0 0 0 0 0 0
9 Loans and advances 0 0 0 0 0 0 0 0 0 0 0 0 0 0
10 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 0 0 0 0 0
11 Equity instruments 0 0 0 0 0 0 0 0 0 0 0 0 0 0
12 of which  management companies 0 0 0 0 0 0 0 0 0 0 0 0 0 0
13 Loans and advances 0 0 0 0 0 0 0 0 0 0 0 0 0 0
14 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 0 0 0 0 0
15 Equity instruments 0 0 0 0 0 0 0 0 0 0 0 0 0 0
16 of which insurance undertakings 0 0 0 0 0 0 0 0 0 0 0 0 0 0
17 Loans and advances 0 0 0 0 0 0 0 0 0 0 0 0 0 0
18 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 0 0 0 0 0
19 Equity instruments 0 0 0 0 0 0 0 0 0 0 0 0 0 0
20 Non-financial undertakings 8 817 1 459 519 0 0 388 59 41 0 27 0 0 0 0
21 Loans and advances 7 429 1 059 325 0 0 224 29 12 0 12 0 0 0 0
22 Debt securities, including UoP 1 365 386 187 0 0 161 30 28 0 15 0 0 0 0
23 Equity instruments 23 14 7 0 0 3 0 0 0 0 0 0 0 0
24 Households 88 912 61 233 1 528 0 0 0 0 0 0 0 0 0 0 0
25 of which loans collateralised by residential immovable property 61 236 61 233 1 528 0 0 0 0 0 0 0 0 0 0 0
26 of which building renovation loans 0 0 0 0 0 0 0 0 0 0 0 0 0 0
27 of which motor vehicle loans 0 0 0 0 0 0 0 0 0 0 0 0 0 0
28 Local governments financing 1 659 1 087 0 0 0 0 0 0 0 0 0 0 0 0
29 Housing financing 0 0 0 0 0 0 0 0 0 0 0 0 0 0
30 Other local government financing 1 659 1 087 0 0 0 0 0 0 0 0 0 0 0 0
31 Collateral obtained by taking possession: residential and commercial immovable properties 0 0 0 0 0 0 0 0 0 0 0 0 0 0
32 Assets excluded from the numerator for GAR calculation (covered in the denominator) 136 456
33 Financial and Non-financial undertakings 87 797
34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 86 675
35 Loans and advances 77 835
36 of which loans collateralised by commercial immovable property 22 019
37 of which building renovation loans 0
38 Debt securities 8 407
39 Equity instruments 434
40 Non-EU country counterparties not subject to NFRD disclosure obligations 1 122
41 Loans and advances 741
42 Debt securities 109
43 Equity instruments 272
44 Derivatives 448
45 On demand interbank loans 493
46 Cash and cash-related assets 4 461
47 Other categories of assets (e.g. Goodwill, commodities etc.) 43 257
48 Total GAR assets 236 955 63 935 2 052 0 2 390 60 41 0 28 0 0 0 0
49 Assets not covered for GAR calculation 103 416
50 Central governments and Supranational issuers 64 146
51 Central banks exposure 33 632
52 Trading book 5 639
53 Total assets 340 371 63 935 2 052 0 2 390 60 41 0 28 0 0 0 0
Off-balance sheet exposures – Undertakings subject to NFRD disclosure obligations
54 Financial guarantees 31 701 49 48 0 0 41 0 0 0 0 0 0 0 0
55 Assets under management 4 114 358 70 0 0 45 272 44 0 4 0 0 0 0
56 Of which debt securities 2 202 60 2 0 0 0 61 0 0 0 0 0 0 0
57 Of which equity instruments 1 912 297 68 0 0 45 210 44 0 4 0 0 0 0

Template 1: Assets for Green Asset Ratio Calculation Part 2 [PLN million]

a g h i j k l m n
mln PLN 31.12.2024
Total (gross) carrying amount Circular economy (CE) Pollution (PPC)
Of which towards taxonomy relevant sectors (Taxonomy-eligible) Of which towards taxonomy relevant sectors (Taxonomy-eligible)
Of which environmentally sustainable (Taxonomy-aligned) Of which environmentally sustainable (Taxonomy-aligned)
Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which enabling
GAR – Covered assets in both numerator and denominator
1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 100 499 15 0 0 0 0 0 0 0
2 Financial undertakings 1 111 0 0 0 0 0 0 0 0
3 Credit institutions 1 110 0 0 0 0 0 0 0 0
4 Loans and advances 1 110 0 0 0 0 0 0 0 0
5 Debt securities, including UoP 0 0 0 0 0 0 0 0 0
6 Equity instruments 0 0 0 0 0 0 0 0 0
7 Other financial corporations 0 0 0 0 0 0 0 0 0
8 of which investment firms 0 0 0 0 0 0 0 0 0
9 Loans and advances 0 0 0 0 0 0 0 0 0
10 Debt securities, including UoP 0 0 0 0 0 0 0 0 0
11 Equity instruments 0 0 0 0 0 0 0 0 0
12 of which  management companies 0 0 0 0 0 0 0 0 0
13 Loans and advances 0 0 0 0 0 0 0 0 0
14 Debt securities, including UoP 0 0 0 0 0 0 0 0 0
15 Equity instruments 0 0 0 0 0 0 0 0 0
16 of which insurance undertakings 0 0 0 0 0 0 0 0 0
17 Loans and advances 0 0 0 0 0 0 0 0 0
18 Debt securities, including UoP 0 0 0 0 0 0 0 0 0
19 Equity instruments 0 0 0 0 0 0 0 0 0
20 Non-financial undertakings 8 817 15 0 0 0 0 0 0 0
21 Loans and advances 7 429 15 0 0 0 0 0 0 0
22 Debt securities, including UoP 1 365 0 0 0 0 0 0 0 0
23 Equity instruments 23 0 0 0 0 0 0 0 0
24 Households 88 912 0 0 0 0 0 0 0 0
25 of which loans collateralised by residential immovable property 61 236 0 0 0 0 0 0 0 0
26 of which building renovation loans 0 0 0 0 0 0 0 0 0
27 of which motor vehicle loans 0 0 0 0 0 0 0 0 0
28 Local governments financing 1 659 0 0 0 0 0 0 0 0
29 Housing financing 0 0 0 0 0 0 0 0 0
30 Other local government financing 1 659 0 0 0 0 0 0 0 0
31 Collateral obtained by taking possession: residential and commercial immovable properties 0 0 0 0 0 0 0 0 0
32 Assets excluded from the numerator for GAR calculation (covered in the denominator) 136 456
33 Financial and Non-financial undertakings 87 797
34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 86 675
35 Loans and advances 77 835
36 of which loans collateralised by commercial immovable property 22 019
37 of which building renovation loans 0
38 Debt securities 8 407
39 Equity instruments 434
40 Non-EU country counterparties not subject to NFRD disclosure obligations 1 122
41 Loans and advances 741
42 Debt securities 109
43 Equity instruments 272
44 Derivatives 448
45 On demand interbank loans 493
46 Cash and cash-related assets 4 461
47 Other categories of assets (e.g. Goodwill, commodities etc.) 43 257
48 Total GAR assets 236 955 15 0 0 0 0 0 0 0
49 Assets not covered for GAR calculation 103 416
50 Central governments and Supranational issuers 64 146
51 Central banks exposure 33 632
52 Trading book 5 639
53 Total assets 340 371 0 0 0 0 0 0 0 0
Off-balance sheet exposures – Undertakings subject to NFRD disclosure obligations
54 Financial guarantees 31 701 0 0 0 0 0 0 0 0
55 Assets under management 4 114 52 0 0 0 0 0 0 0
56 Of which debt securities 2 202 40 0 0 0 0 0 0 0
57 Of which equity instruments 1 912 12 0 0 0 0 0 0 0

Template 1: Assets for Green Asset Ratio Calculation Part 3 [PLN million]

a w x z aa ab ac ad ae af
mln PLN 31.12.2024
Total (gross) carrying amount Biodiversity and Ecosystems (BIO) TOTAL (CCM + CCA + WTR + CE + PPC + BIO)
Of which towards taxonomy relevant sectors (Taxonomy-eligible) Of which towards taxonomy relevant sectors (Taxonomy-eligible)
Of which environmentally sustainable (Taxonomy-aligned) Of which environmentally sustainable (Taxonomy-aligned)
Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which transitional Of which enabling
GAR – Covered assets in both numerator and denominator
1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 100 499 1 0 0 0 64 011 2 092 0 2 417
2 Financial undertakings 1 111 0 0 0 0 157 4 0 2 2
3 Credit institutions 1 110 0 0 0 0 157 4 0 2 2
4 Loans and advances 1 110 0 0 0 0 157 4 0 2 2
5 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 0
6 Equity instruments 0 0 0 0 0 0 0 0 0 0
7 Other financial corporations 0 0 0 0 0 0 0 0 0 0
8 of which investment firms 0 0 0 0 0 0 0 0 0 0
9 Loans and advances 0 0 0 0 0 0 0 0 0 0
10 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 0
11 Equity instruments 0 0 0 0 0 0 0 0 0 0
12 of which  management companies 0 0 0 0 0 0 0 0 0 0
13 Loans and advances 0 0 0 0 0 0 0 0 0 0
14 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 0
15 Equity instruments 0 0 0 0 0 0 0 0 0 0
16 of which insurance undertakings 0 0 0 0 0 0 0 0 0 0
17 Loans and advances 0 0 0 0 0 0 0 0 0 0
18 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 0
19 Equity instruments 0 0 0 0 0 0 0 0 0 0
20 Non-financial undertakings 8 817 1 0 0 0 1 534 560 0 0 415
21 Loans and advances 7 429 0 0 0 0 1 104 338 0 0 236
22 Debt securities, including UoP 1 365 0 0 0 0 416 215 0 0 176
23 Equity instruments 23 0 0 0 0 15 7 0 0 3
24 Households 88 912 0 0 0 0 61 233 1 528 0 0 0
25 of which loans collateralised by residential immovable property 61 236 0 0 0 0 61 233 1 528 0 0 0
26 of which building renovation loans 0 0 0 0 0 0 0 0 0 0
27 of which motor vehicle loans 0 0 0 0 0 0 0 0 0 0
28 Local governments financing 1 659 0 0 0 0 1 087 0 0 0 0
29 Housing financing 0 0 0 0 0 0 0 0 0 0
30 Other local government financing 1 659 0 0 0 0 1 087 0 0 0 0
31 Collateral obtained by taking possession: residential and commercial immovable properties 0 0 0 0 0 0 0 0 0 0
32 Assets excluded from the numerator for GAR calculation (covered in the denominator) 136 456
33 Financial and Non-financial undertakings 87 797
34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 86 675
35 Loans and advances 77 835
36 of which loans collateralised by commercial immovable property 22 019
37 of which building renovation loans 0
38 Debt securities 8 407
39 Equity instruments 434
40 Non-EU country counterparties not subject to NFRD disclosure obligations 1 122
41 Loans and advances 741
42 Debt securities 109
43 Equity instruments 272
44 Derivatives 448
45 On demand interbank loans 493
46 Cash and cash-related assets 4 461
47 Other categories of assets (e.g. Goodwill, commodities etc.) 43 257
48 Total GAR assets 236 955 1 0 0 0 64 011 2 092 0 2 417
49 Assets not covered for GAR calculation 103 416
50 Central governments and Supranational issuers 64 146
51 Central banks exposure 33 632
52 Trading book 5 639
53 Total assets 340 371 0 0 0 0 64 011 2 092 0 2 417
Off-balance sheet exposures – Undertakings subject to NFRD disclosure obligations
54 Financial guarantees 31 701 0 0 0 0 49 48 0 0 41
55 Assets under management 4 114 0 0 0 0 682 114 0 40 49
56 Of which debt securities 2 202 0 0 0 0 162 2 0 0 0
57 Of which equity instruments 1 912 0 0 0 0 520 112 0 40 49

Template 1: Assets for Green Asset Ratio Calculation Part 4 [PLN million]

ag ah ai aj ak al. am an ao ap aq ar as at au
mln PLN 31.12.2023
Total (gross) carrying amount Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) TOTAL (CCM + CCA)
Of which towards taxonomy relevant sectors (Taxonomy-eligible) Of which towards taxonomy relevant sectors (Taxonomy-eligible) Of which towards taxonomy relevant sectors (Taxonomy-eligible)
Of which environmentally sustainable (Taxonomy-aligned) Of which environmentally sustainable (Taxonomy-aligned) Of which environmentally sustainable (Taxonomy-aligned)
Of which Use of Proceeds Of which transitional Of which enabling Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which transitional Of which enabling
GAR – Covered assets in both numerator and denominator
1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 96 194 60 480 1 007 0 11 196 2 469 23 0 22 60 480 1 030 0 12 219
2 Financial undertakings 949 147 0 0 0 0 147 0 0 0 147 0 0 0 0
3 Credit institutions 949 147 0 0 0 0 147 0 0 0 147 0 0 0 0
4 Loans and advances 949 147 0 0 0 0 147 0 0 0 147 0 0 0 0
5 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
6 Equity instruments 0 0 0 0 0 0 0 0 0 0 0 0
7 Other financial corporations 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
8 of which investment firms 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
9 Loans and advances 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
10 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
11 Equity instruments 0 0 0 0 0 0 0 0 0 0 0 0
12 of which  management companies 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
13 Loans and advances 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
14 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
15 Equity instruments 0 0 0 0 0 0 0 0 0 0 0 0
16 of which insurance undertakings 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
17 Loans and advances 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
18 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
19 Equity instruments 0 0 0 0 0 0 0 0 0 0 0 0
20 Non-financial undertakings 9 064 1 225 350 0 11 196 1 225 23 0 22 1 225 373 0 12 219
21 Loans and advances 7 582 1 067 230 0 11 112 1 067 22 0 22 1 067 251 0 11 134
22 Debt securities, including UoP 1 473 153 120 0 0 83 153 0 0 0 153 120 0 0 83
23 Equity instruments 9 6 1 0 1 6 1 1 6 2 1 1
24 Households 84 634 58 011 657 0 0 0 0 0 0 0 58 011 657 0 0 0
25 of which loans collateralised by residential immovable property 58 015 58 011 657 0 0 0 0 0 0 0 58 011 657 0 0 0
26 of which building renovation loans 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
27 of which motor vehicle loans 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
28 Local governments financing 1 547 1 097 0 0 0 0 1 097 0 0 0 1 097 0 0 0 0
29 Housing financing 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
30 Other local government financing 1 547 1 097 0 0 0 0 1 097 0 0 0 1 097 0 0 0 0
31 Collateral obtained by taking possession: residential and commercial immovable properties 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
32 Assets excluded from the numerator for GAR calculation (covered in the denominator)
33 Financial and Non-financial undertakings
34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations
35 Loans and advances
36 of which loans collateralised by commercial immovable property
37 of which building renovation loans
38 Debt securities
39 Equity instruments
40 Non-EU country counterparties not subject to NFRD disclosure obligations
41 Loans and advances
42 Debt securities
43 Equity instruments
44 Derivatives
45 On demand interbank loans
46 Cash and cash-related assets
47 Other categories of assets (e.g. Goodwill, commodities etc.)
48 Total GAR assets 217 274 60 480 1 007 0 11 196 2 469 23 0 22 60 480 1 030 0 12 219
49 Assets not covered for GAR calculation
50 Central governments and Supranational issuers
51 Central banks exposure
52 Trading book
53 Total assets 313 976 60 480 1 007 0 11 196 2 469 23 0 22 60 480 1 030 0 12 219
Off-balance sheet exposures – Undertakings subject to NFRD disclosure obligations
54 Financial guarantees 30 727 0 0 0 0 0 0 0 0 0 0 0 0 0 0
55 Assets under management 1 699 166 48 0 0 25 142 5 0 0 308 54 0 5 25
56 Of which debt securities 8 0 0 0 0 0 0 0 0 0 0 0 0 0 0
57 Of which equity instruments 1 691 166 48 0 0 25 142 5 0 0 169 0 0 1 25

Template 2: Sectoral Information on the Green Asset Ratio Part 1 [PLN million]

    a b c d e f g h i j k l m n o p
  Breakdown by sector – NACE 4 digits level (code and label) Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) Water and marine resources (WMR) Circular economy (CE)
  Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject
  [Gross] carrying amount [Gross] carrying amount [Gross] carrying amount [Gross] carrying amount [Gross] carrying amount [Gross] carrying amount [Gross] carrying amount [Gross] carrying amount
  Mn PLN Of which environmentally sustainable (CCM) Mn PLN Of which environmentally sustainable (CCM) Mn PLN Of which environmentally sustainable (CCA) Mn PLN Of which environmentally sustainable (CCA) Mn PLN Of which environmentally sustainable (WMR) Mn PLN Of which environmentally sustainable (WMR) Mn PLN Of which environmentally sustainable (CE) Mn PLN Of which environmentally sustainable (CE)
1 B05.10 270 0     270 0     270 0     270 0    
2 B07.29 1 720 15     1 720 0     1 720 0     1 720 0    
3 C10.11 68 0     68 0     68 0     68 0    
4 C10.13 17 0     17 0     17 0     17 0    
5 C11.05 0 0     0 0     0 0     0 0    
6 C15.20 0 0     0 0     0 0     0 0    
7 C16.10 13 0     13 0     13 0     13 0    
8 C17.12 20 0     20 0     20 0     20 0    
9 C19.20 695 13     695 0     695 0     695 0    
10 C20.15 481 2     481 0     481 0     481 0    
11 C20.16 0 0     0 0     0 0     0 0    
12 C20.30 35 0     35 0     35 0     35 0    
13 C20.42 0 0     0 0     0 0     0 0    
14 C22.11 4 0     4 0     4 0     4 0    
15 C23.20 18 0     18 0     18 0     18 0    
16 C24.42 115 35     115 0     115 0     115 0    
17 C25.93 42 0     42 0     42 0     42 0    
18 C27.12 5 1     5 0     5 0     5 0    
19 C28.41 0 0     0 0     0 0     0 0    
20 C28.92 180 46     180 0     180 0     180 0    
21 C29.20 0 0     0 0     0 0     0 0    
22 C33.20 9 0     9 0     9 0     9 0    
23 D35.11 816 114     816 0     816 0     816 0    
24 D35.14 1 209 43     1 209 0     1 209 0     1 209 0    
25 D35.30 0 0     0 0     0 0     0 0    
26 F41.10 22 5     22 0     22 0     22 0    
27 F41.20 20 1     20 0     20 0     20 0    
28 F42.11 4 0     4 0     4 0     4 0    
29 F42.12 8 0     8 0     8 0     8 0    
30 F43.39 16 1     16 0     16 0     16 0    
31 F43.99 0 0     0 0     0 0     0 0    
32 G45.31 612 0     612 0     612 0     612 0    
33 G46.32 2 0     2 0     2 0     2 0    
34 G46.46 296 0     296 0     296 0     296 0    
35 G46.72 3 0     3 0     3 0     3 0    
36 G46.90 191 0     191 0     191 0     191 0    
37 G47.11 190 0     190 0     190 0     190 0    
38 G47.41 5 0     5 0     5 0     5 0    
39 G47.71 271 0     271 0     271 0     271 0    
40 G47.72 1 0     1 0     1 0     1 0    
41 G47.91 1 0     1 0     1 0     1 0    
42 H49.20 242 61     242 0     242 0     242 0    
43 H53.20 76 28     76 0     76 0     76 0    
44 I56.10 320 0     320 0     320 0     320 0    
45 J61.10 0 0     0 0     0 0     0 0    
46 J61.30 208 7     208 27     208 0     208 0    
47 J62.01 1 0     1 0     1 0     1 0    
48 J63.12 3 0     3 0     3 0     3 0    
49 K64.20 392 142     392 13     392 0     392 0    
50 M70.10 68 4     68 0     68 0     68 0    
51 M72.11 109 0     109 0     109 0     109 0    
52 N77.40 0 0     0 0     0 0     0 0    
53 N82.91 16 0     16 0     16 0     16 0    
54 Q86.22 17 0     17 0     17 0     17 0    
55 S96.09 0 0     0 0     0 0     0 0    

Template 2: Sectoral Information on the Green Asset Ratio Part 2 [PLN million]

q r s t u v w x y z aa ab
Breakdown by sector – NACE 4 digits level (code and label) Pollution (PPC) Biodiversity and Ecosystems (BIO) TOTAL (CCM + CCA + WTR + CE + PPC + BIO)
Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject
[Gross] carrying amount [Gross] carrying amount [Gross] carrying amount [Gross] carrying amount [Gross] carrying amount [Gross] carrying amount
Mn PLN Of which environmentally sustainable (PPC) Mn PLN Of which environmentally sustainable (PPC) Mn PLN Of which environmentally sustainable (BIO) Mn PLN Of which environmentally sustainable (BIO) Mn PLN Of which environmentally sustainable (CCM + CCA + WTR + CE + PPC + BIO) Mn PLN Of which environmentally sustainable (CCM + CCA + WTR + CE + PPC + BIO)
1 B05.10 270 0 270 0 270 0
2 B07.29 1 720 0 1 720 0 1 720 15
3 C10.11 68 0 68 0 68 0
4 C10.13 17 0 17 0 17 0
5 C11.05 0 0 0 0 0 0
6 C15.20 0 0 0 0 0 0
7 C16.10 13 0 13 0 13 0
8 C17.12 20 0 20 0 20 0
9 C19.20 695 0 695 0 695 13
10 C20.15 481 0 481 0 481 2
11 C20.16 0 0 0 0 0 0
12 C20.30 35 0 35 0 35 0
13 C20.42 0 0 0 0 0 0
14 C22.11 4 0 4 0 4 0
15 C23.20 18 0 18 0 18 0
16 C24.42 115 0 115 0 115 35
17 C25.93 42 0 42 0 42 0
18 C27.12 5 0 5 0 5 1
19 C28.41 0 0 0 0 0 0
20 C28.92 180 0 180 0 180 46
21 C29.20 0 0 0 0 0 0
22 C33.20 9 0 9 0 9 0
23 D35.11 816 0 816 0 816 114
24 D35.14 1 209 0 1 209 0 1 209 43
25 D35.30 0 0 0 0 0 0
26 F41.10 22 0 22 0 22 5
27 F41.20 20 0 20 0 20 1
28 F42.11 4 0 4 0 4 0
29 F42.12 8 0 8 0 8 0
30 F43.39 16 0 16 0 16 1
31 F43.99 0 0 0 0 0 0
32 G45.31 612 0 612 0 612 0
33 G46.32 2 0 2 0 2 0
34 G46.46 296 0 296 0 296 0
35 G46.72 3 0 3 0 3 0
36 G46.90 191 0 191 0 191 0
37 G47.11 190 0 190 0 190 0
38 G47.41 5 0 5 0 5 0
39 G47.71 271 0 271 0 271 0
40 G47.72 1 0 1 0 1 0
41 G47.91 1 0 1 0 1 0
42 H49.20 242 0 242 0 242 61
43 H53.20 76 0 76 0 76 28
44 I56.10 320 0 320 0 320 0
45 J61.10 0 0 0 0 0 0
46 J61.30 208 0 208 0 208 34
47 J62.01 1 0 1 0 1 0
48 J63.12 3 0 3 0 3 0
49 K64.20 392 0 392 0 392 155
50 M70.10 68 0 68 0 68 4
51 M72.11 109 0 109 0 109 0
52 N77.40 0 0 0 0 0 0
53 N82.91 16 0 16 0 16 0
54 Q86.22 17 0 17 0 17 0
55 S96.09 0 0 0 0 0 0

Template 3: Key Performance Indicator for the Green Asset Ratio in Relation to Stock Part 1 [%]

a b c d e f g h i j k l m
% (compared to total covered assets in the denominator) 31.12.2024
Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) Water and marine resources (WMR)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned)
Of which Use of Proceeds Of which transitional Of which enabling Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which enabling
GAR – Covered assets in both numerator and denominator
1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 26,98% 0,87% 0,00% 0,00% 0,16% 0,03% 0,02% 0,00% 0,01% 0,00% 0,00% 0,00% 0,00%
2 Financial undertakings 0,07% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
3 Credit institutions 0,07% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
4 Loans and advances 0,07% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
5 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
6 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
7 Other financial corporations 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
8 of which investment firms 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
9 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
10 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
11 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
12 of which  management companies 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
13 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
14 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
15 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
16 of which insurance undertakings 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
17 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
18 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
19 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
20 Non-financial undertakings 0,62% 0,22% 0,00% 0,00% 0,16% 0,02% 0,02% 0,00% 0,01% 0,00% 0,00% 0,00% 0,00%
21 Loans and advances 0,45% 0,14% 0,00% 0,00% 0,09% 0,01% 0,01% 0,00% 0,01% 0,00% 0,00% 0,00% 0,00%
22 Debt securities, including UoP 0,16% 0,08% 0,00% 0,00% 0,07% 0,01% 0,01% 0,00% 0,01% 0,00% 0,00% 0,00% 0,00%
23 Equity instruments 0,01% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
24 Households 25,84% 0,64% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
25 of which loans collateralised by residential immovable property 25,84% 0,64% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
26 of which building renovation loans 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
27 of which motor vehicle loans 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
28 Local governments financing 0,46% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
29 Housing financing 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
30 Other local government financing 0,46% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
32 Total GAR assets 26,98% 0,87% 0,00% 0,00% 0,16% 0,03% 0,02% 0,00% 0,01% 0,00% 0,00% 0,00% 0,00%

Template 3: Key Performance Indicator for the Green Asset Ratio in Relation to Stock Part 2 [%]

n o p q r s t u
% (compared to total covered assets in the denominator) 31.12.2024
Circular economy (CE) Pollution (PPC)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned)
Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which enabling
GAR – Covered assets in both numerator and denominator
1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 0,01% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
2 Financial undertakings 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
3 Credit institutions 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
4 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
5 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
6 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
7 Other financial corporations 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
8 of which investment firms 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
9 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
10 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
11 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
12 of which  management companies 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
13 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
14 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
15 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
16 of which insurance undertakings 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
17 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
18 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
19 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
20 Non-financial undertakings 0,01% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
21 Loans and advances 0,01% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
22 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
23 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
24 Households 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
25 of which loans collateralised by residential immovable property 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
26 of which building renovation loans 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
27 of which motor vehicle loans 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
28 Local governments financing 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
29 Housing financing 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
30 Other local government financing 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
32 Total GAR assets 0,01% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%

Template 3: Key Performance Indicator for the Green Asset Ratio in Relation to Stock Part 3 [%]

v w x z aa ab ac ad ae af
% (compared to total covered assets in the denominator) 31.12.2024
Biodiversity and Ecosystems (BIO) TOTAL (CCM + CCA + WTR + CE + PPC + BIO) Proportion of total assets covered
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned)
Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which transitional Of which enabling
GAR – Covered assets in both numerator and denominator
1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 0,00% 0,00% 0,00% 0,00% 27,01% 0,88% 0,00% 0,00% 0,18% 29,53%
2 Financial undertakings 0,00% 0,00% 0,00% 0,00% 0,07% 0,00% 0,00% 0,00% 0,00% 0,33%
3 Credit institutions 0,00% 0,00% 0,00% 0,00% 0,07% 0,00% 0,00% 0,00% 0,00% 0,33%
4 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,07% 0,00% 0,00% 0,00% 0,00% 0,33%
5 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
6 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
7 Other financial corporations 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
8 of which investment firms 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
9 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
10 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
11 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
12 of which  management companies 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
13 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
14 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
15 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
16 of which insurance undertakings 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
17 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
18 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
19 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
20 Non-financial undertakings 0,00% 0,00% 0,00% 0,00% 0,65% 0,24% 0,00% 0,00% 0,18% 2,59%
21 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,47% 0,14% 0,00% 0,00% 0,10% 2,18%
22 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,18% 0,09% 0,00% 0,00% 0,07% 0,40%
23 Equity instruments 0,00% 0,00% 0,00% 0,01% 0,00% 0,00% 0,00% 0,01%
24 Households 0,00% 0,00% 0,00% 0,00% 25,84% 0,64% 0,00% 0,00% 0,00% 26,12%
25 of which loans collateralised by residential immovable property 0,00% 0,00% 0,00% 0,00% 25,84% 0,64% 0,00% 0,00% 0,00% 17,99%
26 of which building renovation loans 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
27 of which motor vehicle loans 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
28 Local governments financing 0,00% 0,00% 0,00% 0,00% 0,46% 0,00% 0,00% 0,00% 0,00% 0,49%
29 Housing financing 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
30 Other local government financing 0,00% 0,00% 0,00% 0,00% 0,46% 0,00% 0,00% 0,00% 0,00% 0,49%
31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
32 Total GAR assets 0,00% 0,00% 0,00% 0,00% 27,01% 0,88% 0,00% 0,00% 0,18% 69,62%

Template 3: Key Performance Indicator for the Green Asset Ratio in Relation to Stock Part 4 [%]

ag ah ai aj ak al. am an ao j k l m n o
% (compared to total covered assets in the denominator) 31.12.2023
Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) TOTAL (CCM + CCA) Proportion of total assets covered
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned)
Of which Use of Proceeds Of which transitional Of which enabling Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which transitional Of which enabling
GAR – Covered assets in both numerator and denominator
1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 28,37% 0,46% 0,00% 0,01% 0,09% 1,13% 0,01% 0,00% 0,01% 28,37% 0,47% 0,00% 0,01% 0,10% 31,00%
2 Financial undertakings 0,07% 0,00% 0,00% 0,00% 0,00% 0,07% 0,00% 0,00% 0,00% 0,07% 0,00% 0,00% 0,00% 0,00% 0,30%
3 Credit institutions 0,07% 0,00% 0,00% 0,00% 0,00% 0,07% 0,00% 0,00% 0,00% 0,07% 0,00% 0,00% 0,00% 0,00% 0,30%
4 Loans and advances 0,07% 0,00% 0,00% 0,00% 0,00% 0,07% 0,00% 0,00% 0,00% 0,07% 0,00% 0,00% 0,00% 0,00% 0,30%
5 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
6 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
7 Other financial corporations 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
8 of which investment firms 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
9 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
10 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
11 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
12 of which  management companies 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
13 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
14 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
15 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
16 of which insurance undertakings 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
17 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
18 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
19 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
20 Non-financial undertakings 0,56% 0,16% 0,00% 0,01% 0,09% 0,56% 0,01% 0,00% 0,01% 0,56% 0,17% 0,00% 0,01% 0,10% 2,87%
21 Loans and advances 0,49% 0,10% 0,00% 0,00% 0,05% 0,49% 0,01% 0,00% 0,01% 0,49% 0,11% 0,00% 0,00% 0,06% 2,40%
22 Debt securities, including UoP 0,07% 0,05% 0,00% 0,00% 0,04% 0,07% 0,00% 0,00% 0,00% 0,07% 0,05% 0,00% 0,00% 0,04% 0,47%
23 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
24 Households 27,24% 0,30% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 27,24% 0,30% 0,00% 0,00% 0,00% 27,34%
25 of which loans collateralised by residential immovable property 27,24% 0,30% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 27,24% 0,30% 0,00% 0,00% 0,00% 18,90%
26 of which building renovation loans 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
27 of which motor vehicle loans 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
28 Local governments financing 0,50% 0,00% 0,00% 0,00% 0,00% 0,50% 0,00% 0,00% 0,00% 0,50% 0,00% 0,00% 0,00% 0,00% 0,49%
29 Housing financing 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
30 Other local government financing 0,50% 0,00% 0,00% 0,00% 0,00% 0,50% 0,00% 0,00% 0,00% 0,50% 0,00% 0,00% 0,00% 0,00% 0,49%
31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
32 Total GAR assets 28,37% 0,46% 0,00% 0,01% 0,09% 1,13% 0,01% 0,00% 0,01% 28,37% 0,47% 0,00% 0,01% 0,10% 69,36%

Template 4: Key Performance Indicator for the Green Asset Ratio in Relation to Flow Part 1 [%]

a b c d e f g h i j k l m
% (compared to flow of total eligible assets) 31.12.2024
Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) Water and marine resources (WMR)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned)
Of which Use of Proceeds Of which transitional Of which enabling Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which enabling
GAR – Covered assets in both numerator and denominator
1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 10,00% 0,72% 0,00% 0,00% 0,21% 0,03% 0,02% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
2 Financial undertakings 0,19% 0,01% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
3 Credit institutions 0,19% 0,01% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
4 Loans and advances 0,19% 0,01% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
5 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
6 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
7 Other financial corporations 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
8 of which investment firms 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
9 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
10 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
11 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
12 of which  management companies 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
13 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
14 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
15 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
16 of which insurance undertakings 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
17 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
18 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
19 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
20 Non-financial undertakings 0,50% 0,26% 0,00% 0,00% 0,21% 0,03% 0,02% 0,00% 0,00% 0,00% 0,00% 0,00%
21 Loans and advances 0,41% 0,24% 0,00% 0,00% 0,21% 0,01% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
22 Debt securities, including UoP 0,07% 0,01% 0,00% 0,00% 0,00% 0,02% 0,02% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
23 Equity instruments 0,02% 0,01% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
24 Households 8,92% 0,46% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
25 of which loans collateralised by residential immovable property 8,30% 0,46% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
26 of which building renovation loans 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
27 of which motor vehicle loans 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
28 Local governments financing 0,38% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
29 Housing financing 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
30 Other local government financing 0,38% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
32 Total GAR assets 10,00% 0,72% 0,00% 0,00% 0,21% 0,03% 0,02% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%

Template 4: Key Performance Indicator for the Green Asset Ratio in Relation to Flow Part 2 [%]

n o p q r s t u
% (compared to flow of total eligible assets) 31.12.2024
Circular economy (CE) Pollution (PPC)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned)
Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which enabling
GAR – Covered assets in both numerator and denominator
1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 0,02% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
2 Financial undertakings 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
3 Credit institutions 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
4 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
5 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
6 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
7 Other financial corporations 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
8 of which investment firms 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
9 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
10 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
11 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
12 of which  management companies 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
13 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
14 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
15 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
16 of which insurance undertakings 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
17 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
18 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
19 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
20 Non-financial undertakings 0,02% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
21 Loans and advances 0,02% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
22 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
23 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
24 Households 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
25 of which loans collateralised by residential immovable property 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
26 of which building renovation loans 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
27 of which motor vehicle loans 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
28 Local governments financing 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
29 Housing financing 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
30 Other local government financing 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
32 Total GAR assets 0,02% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%

Wzór 4: Kluczowy wskaźnik wyników dotyczący wskaźnika zielonych aktywów w odniesieniu do przepływu część 3 [%]

v w x y z aa ab ac ad ae
% (compared to flow of total eligible assets) 31.12.2024
Biodiversity and Ecosystems (BIO) TOTAL (CCM + CCA + WMR + CE + PPC + BIO) Proportion of total new assets covered
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned)
Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which transitional Of which enabling
GAR – Covered assets in both numerator and denominator
1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 0,00% 0,00% 0,00% 0,00% 10,04% 0,74% 0,00% 0,00% 0,21% 27,49%
2 Financial undertakings 0,00% 0,00% 0,00% 0,00% 0,19% 0,01% 0,00% 0,00% 0,00% 0,75%
3 Credit institutions 0,00% 0,00% 0,00% 0,00% 0,19% 0,01% 0,00% 0,00% 0,00% 0,75%
4 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,19% 0,01% 0,00% 0,00% 0,00% 0,75%
5 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
6 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
7 Other financial corporations 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
8 of which investment firms 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
9 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
10 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
11 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
12 of which  management companies 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
13 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
14 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
15 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
16 of which insurance undertakings 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
17 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
18 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
19 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
20 Non-financial undertakings 0,00% 0,00% 0,00% 0,00% 0,55% 0,27% 0,00% 0,00% 0,21% 3,81%
21 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,44% 0,24% 0,00% 0,00% 0,21% 3,16%
22 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,09% 0,02% 0,00% 0,00% 0,00% 0,63%
23 Equity instruments 0,00% 0,00% 0,00% 0,02% 0,01% 0,00% 0,00% 0,02%
24 Households 0,00% 0,00% 0,00% 0,00% 8,92% 0,46% 0,00% 0,00% 0,00% 22,29%
25 of which loans collateralised by residential immovable property 0,00% 0,00% 0,00% 0,00% 8,30% 0,46% 0,00% 0,00% 0,00% 6,89%
26 of which building renovation loans 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
27 of which motor vehicle loans 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
28 Local governments financing 0,00% 0,00% 0,00% 0,00% 0,38% 0,00% 0,00% 0,00% 0,00% 0,63%
29 Housing financing 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
30 Other local government financing 0,00% 0,00% 0,00% 0,00% 0,38% 0,00% 0,00% 0,00% 0,00% 0,63%
31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
32 Total GAR assets 0,00% 0,00% 0,00% 0,00% 10,04% 0,74% 0,00% 0,00% 0,21% 83,02%
Template 4: Key Performance Indicator for the Green Asset Ratio in Relation to Flow Part 3[%]

Template 5: Key Performance Indicator for Off-Balance Sheet Exposures in Relation to Stock Part 1 [%]

a b c d e f g h i j k l m
% (compared to total eligible off-balance sheet assets) 31.12.2024
Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) Water and marine resources (WMR)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned)
Of which Use of Proceeds Of which transitional Of which enabling Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which enabling
1 Financial guarantees (FinGuar KPI) 0,16% 0,15% 0,00% 0,00% 0,13% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
2 Assets under management (AuM KPI) 8,69% 1,71% 0,00% 0,00% 1,10% 6,61% 1,07% 0,00% 0,09% 0,01% 0,00% 0,00% 0,00%

Template 5: Key Performance Indicator for Off-Balance Sheet Exposures in Relation to Stock Part 2 [%]

n o p q r s t u
% (compared to total eligible off-balance sheet assets) 31.12.2024
Circular economy (CE) Pollution (PPC)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned)
Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which enabling
1 Financial guarantees (FinGuar KPI) 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
2 Assets under management (AuM KPI) 1,26% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%

Template 5: Key Performance Indicator for Off-Balance Sheet Exposures in Relation to Stock Part 3 [%]

v w x z aa ab ac ad ae
% (compared to total eligible off-balance sheet assets) 31.12.2024
Biodiversity and Ecosystems (BIO) TOTAL  (CCM + CCA + WMR + CE + PPC + BIO)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned)
Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which transitional Of which enabling
1 Financial guarantees (FinGuar KPI) 0,00% 0,00% 0,00% 0,00% 0,16% 0,15% 0,00% 0,00% 0,13%
2 Assets under management (AuM KPI) 0,01% 0,00% 0,00% 0,00% 16,57% 2,77% 0,00% 0,98% 1,19%

Template 5: Key Performance Indicator for Off-Balance Sheet Exposures in Relation to Flow Part 1 [%]

a b c d e f g h i j k l m
% (compared to total eligible off-balance sheet assets) 31.12.2024
Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) Water and marine resources (WMR)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned)
Of which Use of Proceeds Of which transitional Of which enabling Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which enabling
1 Financial guarantees (FinGuar KPI) 0,27% 0,27% 0,00% 0,00% 0,23% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
2 Assets under management (AuM KPI) 18,17% 6,05% 0,00% 0,00% 3,35% 16,48% 3,66% 0,00% 0,03% 0,00% 0,00% 0,00% 0,00%

Template 5: Key Performance Indicator for Off-Balance Sheet Exposures in Relation to Flow Part 2 [%]

n o p q r s t u
% (compared to total eligible off-balance sheet assets) 31.12.2024
Circular economy (CE) Pollution (PPC)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned)
Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which enabling
1 Financial guarantees (FinGuar KPI) 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
2 Assets under management (AuM KPI) 0,17% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%

Template 5: Key Performance Indicator for Off-Balance Sheet Exposures in Relation to Flow Part 3 [%]

v w x z aa ab ac ad ae
% (compared to total eligible off-balance sheet assets) 31.12.2024
Biodiversity and Ecosystems (BIO) TOTAL  (CCM + CCA + WMR + CE + PPC + BIO)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned)
Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which transitional Of which enabling
1 Financial guarantees (FinGuar KPI) 0,00% 0,00% 0,00% 0,00% 0,27% 0,27% 0,00% 0,00% 0,23%
2 Assets under management (AuM KPI) 0,04% 0,00% 0,00% 0,00% 34,86% 9,71% 0,00% 3,63% 3,38%

Disclosures Based on Counterparty Key Performance Indicator in Relation to Capital Expenditures (KPI Capex)

Template 0: Summary of Key Performance Indicators to Be Disclosed by Credit Institutions in Accordance with Article 8 of the Taxonomy Regulation [PLN million]

  Total environmentally sustainable assets Key Performance Indicator
KPI – Turnover
Key Performance Indicator
KPI – Capex
% coverage (over total assets)*** % of assets excluded from the numerator of the GAR (Article 7(2) and (3) and Section 1.1.2. of Annex V) % of assets excluded from the denominator of the GAR (Article 7(1) and Section 1.2.4 of Annex V)
Main KPI Green asset ratio (GAR) stock 3 173 0,88% 1,34% 69,62% 40,09% 30,38%
Total environmentally sustainable activities Key Performance Indicator
KPI – Turnover
Key Performance Indicator
KPI – Capex
% coverage (over total assets) % of assets excluded from the numerator of the GAR (Article 7(2) and (3) and Section 1.1.2. of Annex V) % of assets excluded from the denominator of the GAR (Article 7(1) and Section 1.2.4 of Annex V)
Additional KPIs GAR (flow) 1 250 0,74% 1,51% 83,02% 55,54% 16,98%
Financial guarantees 239 0,15% 0,75%
Assets under management 648 2,77% 15,97%

Template 1: Assets for Green Asset Ratio Calculation Part 1 [PLN million]

a b c d e f g h i j j k l m
mln PLN 31.12.2024
Całkowita wartość bilansowa [brutto] Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) Water and marine resources (WMR)
Of which towards taxonomy relevant sectors (Taxonomy-eligible) Of which towards taxonomy relevant sectors (Taxonomy-eligible) Of which towards taxonomy relevant sectors (Taxonomy-eligible)
Of which environmentally sustainable (Taxonomy-aligned) Of which environmentally sustainable (Taxonomy-aligned) Of which environmentally sustainable (Taxonomy-aligned)
Of which Use of Proceeds Of which transitional Of which enabling Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which enabling
GAR – Covered assets in both numerator and denominator
1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 100 499 65 778 3 147 0 76 1 116 109 26 0 4 2 0 0 0
2 Financial undertakings 1 111 157 8 0 4 2 0 0 0 0 0 0 0 0
3 Credit institutions 1 110 157 8 0 4 2 0 0 0 0 0 0 0 0
4 Loans and advances 1 110 157 8 0 4 2 0 0 0 0 0 0 0 0
5 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 0 0 0 0 0
6 Equity instruments 0 0 0 0 0 0 0 0 0 0 0 0 0 0
7 Other financial corporations 0 0 0 0 0 0 0 0 0 0 0 0 0 0
8 of which investment firms 0 0 0 0 0 0 0 0 0 0 0 0 0 0
9 Loans and advances 0 0 0 0 0 0 0 0 0 0 0 0 0 0
10 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 0 0 0 0 0
11 Equity instruments 0 0 0 0 0 0 0 0 0 0 0 0 0 0
12 of which  management companies 0 0 0 0 0 0 0 0 0 0 0 0 0 0
13 Loans and advances 0 0 0 0 0 0 0 0 0 0 0 0 0 0
14 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 0 0 0 0 0
15 Equity instruments 0 0 0 0 0 0 0 0 0 0 0 0 0 0
16 of which insurance undertakings 0 0 0 0 0 0 0 0 0 0 0 0 0 0
17 Loans and advances 0 0 0 0 0 0 0 0 0 0 0 0 0 0
18 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 0 0 0 0 0
19 Equity instruments 0 0 0 0 0 0 0 0 0 0 0 0 0 0
20 Non-financial undertakings 8 817 3 300 1 610 0 73 1 113 109 26 0 3 2 0 0 0
21 Loans and advances 7 429 2 429 1 159 0 70 741 90 9 0 2 2 0 0 0
22 Debt securities, including UoP 1 365 861 442 0 3 367 17 16 0 2 0 0 0 0
23 Equity instruments 23 10 9 0 0 5 2 1 0 0 0 0 0 0
24 Households 88 912 61 233 1 528 0 0 0 0 0 0 0 0 0 0 0
25 of which loans collateralised by residential immovable property 61 236 61 233 1 528 0 0 0 0 0 0 0 0 0 0 0
26 of which building renovation loans 0 0 0 0 0 0 0 0 0 0 0 0 0 0
27 of which motor vehicle loans 0 0 0 0 0 0 0 0 0 0 0 0 0 0
28 Local governments financing 1 659 1 087 0 0 0 0 0 0 0 0 0 0 0 0
29 Housing financing 0 0 0 0 0 0 0 0 0 0 0 0 0 0
30 Other local government financing 1 659 1 087 0 0 0 0 0 0 0 0 0 0 0 0
31 Collateral obtained by taking possession: residential and commercial immovable properties 0 0 0 0 0 0 0 0 0 0 0 0 0 0
32 Assets excluded from the numerator for GAR calculation (covered in the denominator) 136 456
33 Financial and Non-financial undertakings 87 797
34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 86 675
35 Loans and advances 77 835
36 of which loans collateralised by commercial immovable property 22 019
37 of which building renovation loans 0
38 Debt securities 8 407
39 Equity instruments 434
40 Non-EU country counterparties not subject to NFRD disclosure obligations 1 122
41 Loans and advances 741
42 Debt securities 109
43 Equity instruments 272
44 Derivatives 448
45 On demand interbank loans 493
46 Cash and cash-related assets 4 461
47 Other categories of assets (e.g. Goodwill, commodities etc.) 43 257
48 Total GAR assets 236 955 65 778 3 147 0 76 1 116 109 26 0 4 2 0 0 0
49 Assets not covered for GAR calculation 103 416
50 Central governments and Supranational issuers 64 146
51 Central banks exposure 33 632
52 Trading book 5 639
53 Total assets 340 371 65 778 3 147 0 76 1 116 109 26 0 4 2 0 0 0
Off-balance sheet exposures – Undertakings subject to NFRD disclosure obligations
54 Financial guarantees 31 701 242 239 0 0 194 0 0 0 0 0 0 0 0
55 Assets under management 4 060 1 529 582 0 97 377 807 66 0 3 3 0 0 0
56 Of which debt securities 1 424 999 397 0 64 276 452 1 0 0 3 0 0 0
57 Of which equity instruments 2 636 530 185 0 33 101 355 65 0 3 0 0 0 0

Template 1: Assets for Green Asset Ratio Calculation Part 2 [PLN million]

a o p q r s t u v
mln PLN 31.12.2024
Total (gross) carrying amount Circular economy (CE) Pollution (PPC)
Of which towards taxonomy relevant sectors (Taxonomy-eligible) Of which towards taxonomy relevant sectors (Taxonomy-eligible)
Of which environmentally sustainable (Taxonomy-aligned) Of which environmentally sustainable (Taxonomy-aligned)
Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which enabling
GAR – Covered assets in both numerator and denominator
1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 100 499 18 0 0 0 1 0 0 0
2 Financial undertakings 1 111 0 0 0 0 0 0 0 0
3 Credit institutions 1 110 0 0 0 0 0 0 0 0
4 Loans and advances 1 110 0 0 0 0 0 0 0 0
5 Debt securities, including UoP 0 0 0 0 0 0 0 0 0
6 Equity instruments 0 0 0 0 0 0 0 0 0
7 Other financial corporations 0 0 0 0 0 0 0 0 0
8 of which investment firms 0 0 0 0 0 0 0 0 0
9 Loans and advances 0 0 0 0 0 0 0 0 0
10 Debt securities, including UoP 0 0 0 0 0 0 0 0 0
11 Equity instruments 0 0 0 0 0 0 0 0 0
12 of which  management companies 0 0 0 0 0 0 0 0 0
13 Loans and advances 0 0 0 0 0 0 0 0 0
14 Debt securities, including UoP 0 0 0 0 0 0 0 0 0
15 Equity instruments 0 0 0 0 0 0 0 0 0
16 of which insurance undertakings 0 0 0 0 0 0 0 0 0
17 Loans and advances 0 0 0 0 0 0 0 0 0
18 Debt securities, including UoP 0 0 0 0 0 0 0 0 0
19 Equity instruments 0 0 0 0 0 0 0 0 0
20 Non-financial undertakings 8 817 18 0 0 0 1 0 0 0
21 Loans and advances 7 429 17 0 0 0 1 0 0 0
22 Debt securities, including UoP 1 365 0 0 0 0 0 0 0 0
23 Equity instruments 23 0 0 0 0 0 0 0 0
24 Households 88 912 0 0 0 0 0 0 0 0
25 of which loans collateralised by residential immovable property 61 236 0 0 0 0 0 0 0 0
26 of which building renovation loans 0 0 0 0 0 0 0 0 0
27 of which motor vehicle loans 0 0 0 0 0 0 0 0 0
28 Local governments financing 1 659 0 0 0 0 0 0 0 0
29 Housing financing 0 0 0 0 0 0 0 0 0
30 Other local government financing 1 659 0 0 0 0 0 0 0 0
31 Collateral obtained by taking possession: residential and commercial immovable properties 0 0 0 0 0 0 0 0 0
32 Assets excluded from the numerator for GAR calculation (covered in the denominator) 136 456
33 Financial and Non-financial undertakings 87 797
34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 86 675
35 Loans and advances 77 835
36 of which loans collateralised by commercial immovable property 22 019
37 of which building renovation loans 0
38 Debt securities 8 407
39 Equity instruments 434
40 Non-EU country counterparties not subject to NFRD disclosure obligations 1 122
41 Loans and advances 741
42 Debt securities 109
43 Equity instruments 272
44 Derivatives 448
45 On demand interbank loans 493
46 Cash and cash-related assets 4 461
47 Other categories of assets (e.g. Goodwill, commodities etc.) 43 257
48 Total GAR assets 236 955 18 0 0 0 1 0 0 0
49 Assets not covered for GAR calculation 103 416
50 Central governments and Supranational issuers 64 146
51 Central banks exposure 33 632
52 Trading book 5 639
53 Total assets 340 371 18 0 0 0 1 0 0 0
Off-balance sheet exposures – Undertakings subject to NFRD disclosure obligations
54 Financial guarantees 31 701 0 0 0 0 0 0 0 0
55 Assets under management 4 060 84 0 0 0 0 0 0 0
56 Of which debt securities 1 424 26 0 0 0 0 0 0 0
57 Of which equity instruments 2 636 58 0 0 0 0 0 0 0

Template 1: Assets for Green Asset Ratio Calculation Part 3 [PLN million

a w x z aa ab ac ad ae af
mln PLN 31.12.2024
Total (gross) carrying amount Biodiversity and Ecosystems (BIO) TOTAL (CCM + CCA + WTR + CE + PPC + BIO)
Of which towards taxonomy relevant sectors (Taxonomy-eligible) Of which towards taxonomy relevant sectors (Taxonomy-eligible)
Of which environmentally sustainable (Taxonomy-aligned) Of which environmentally sustainable (Taxonomy-aligned)
Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which transitional Of which enabling
GAR – Covered assets in both numerator and denominator
1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 100 499 1 0 0 0 65 907 3 173 0 76 1 120
2 Financial undertakings 1 111 0 0 0 0 158 8 0 4 3
3 Credit institutions 1 110 0 0 0 0 158 8 0 4 3
4 Loans and advances 1 110 0 0 0 0 158 8 0 4 3
5 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 0
6 Equity instruments 0 0 0 0 0 0 0 0 0 0
7 Other financial corporations 0 0 0 0 0 0 0 0 0 0
8 of which investment firms 0 0 0 0 0 0 0 0 0 0
9 Loans and advances 0 0 0 0 0 0 0 0 0 0
10 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 0
11 Equity instruments 0 0 0 0 0 0 0 0 0 0
12 of which  management companies 0 0 0 0 0 0 0 0 0 0
13 Loans and advances 0 0 0 0 0 0 0 0 0 0
14 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 0
15 Equity instruments 0 0 0 0 0 0 0 0 0 0
16 of which insurance undertakings 0 0 0 0 0 0 0 0 0 0
17 Loans and advances 0 0 0 0 0 0 0 0 0 0
18 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 0
19 Equity instruments 0 0 0 0 0 0 0 0 0 0
20 Non-financial undertakings 8 817 1 0 0 0 3 430 1 636 0 73 1 117
21 Loans and advances 7 429 0 0 0 0 2 539 1 168 0 70 743
22 Debt securities, including UoP 1 365 0 0 0 0 878 458 0 3 369
23 Equity instruments 23 0 0 0 0 13 10 0 0 5
24 Households 88 912 0 0 0 0 61 233 1 528 0 0 0
25 of which loans collateralised by residential immovable property 61 236 0 0 0 0 61 233 1 528 0 0 0
26 of which building renovation loans 0 0 0 0 0 0 0 0 0 0
27 of which motor vehicle loans 0 0 0 0 0 0 0 0 0 0
28 Local governments financing 1 659 0 0 0 0 1 087 0 0 0 0
29 Housing financing 0 0 0 0 0 0 0 0 0 0
30 Other local government financing 1 659 0 0 0 0 1 087 0 0 0 0
31 Collateral obtained by taking possession: residential and commercial immovable properties 0 0 0 0 0 0 0 0 0 0
32 Assets excluded from the numerator for GAR calculation (covered in the denominator) 136 456
33 Financial and Non-financial undertakings 87 797
34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 86 675
35 Loans and advances 77 835
36 of which loans collateralised by commercial immovable property 22 019
37 of which building renovation loans 0
38 Debt securities 8 407
39 Equity instruments 434
40 Non-EU country counterparties not subject to NFRD disclosure obligations 1 122
41 Loans and advances 741
42 Debt securities 109
43 Equity instruments 272
44 Derivatives 448
45 On demand interbank loans 493
46 Cash and cash-related assets 4 461
47 Other categories of assets (e.g. Goodwill, commodities etc.) 43 257
48 Total GAR assets 236 955 1 0 0 0 65 907 3 173 0 76 1 120
49 Assets not covered for GAR calculation 103 416
50 Central governments and Supranational issuers 64 146
51 Central banks exposure 33 632
52 Trading book 5 639
53 Total assets 340 371 1 0 0 0 65 907 3 173 0 76 1 120
Off-balance sheet exposures – Undertakings subject to NFRD disclosure obligations
54 Financial guarantees 31 701 0 0 0 0 242 239 0 0 194
55 Assets under management 4 060 0 0 0 0 2 424 648 0 97 380
56 Of which debt securities 1 424 0 0 0 0 1 481 398 0 64 277
57 Of which equity instruments 2 636 0 0 0 0 943 250 0 33 103

Template 1: Assets for Green Asset Ratio Calculation Part 4 [PLN million]

ag ah ai aj ak al. am an ao ap aq ar as at au
mln PLN 31.12.2023
Total (gross) carrying amount Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) TOTAL (CCM + CCA)
Of which towards taxonomy relevant sectors (Taxonomy-eligible) Of which towards taxonomy relevant sectors (Taxonomy-eligible) Of which towards taxonomy relevant sectors (Taxonomy-eligible)
Of which environmentally sustainable (Taxonomy-aligned) Of which environmentally sustainable (Taxonomy-aligned) Of which environmentally sustainable (Taxonomy-aligned)
Of which Use of Proceeds Of which transitional Of which enabling Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which transitional Of which enabling
GAR – Covered assets in both numerator and denominator
1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 96 194 62 185 1 887 0 20 824 4 174 173 0 172 62 185 2 060 0 20 996
2 Financial undertakings 949 131 0 0 0 0 131 0 0 0 131 0 0 0 0
3 Credit institutions 949 131 0 0 0 0 131 0 0 0 131 0 0 0 0
4 Loans and advances 949 131 0 0 0 0 131 0 0 0 131 0 0 0 0
5 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
6 Equity instruments 0 0 0 0 0 0 0 0 0 0 0 0 0
7 Other financial corporations 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
8 of which investment firms 0 0 0 0 0 0 0 0 0 0 0 0 0 0
9 Loans and advances 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
10 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
11 Equity instruments 0 0 0 0 0 0 0 0 0 0 0 0
12 of which  management companies 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
13 Loans and advances 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
14 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
15 Equity instruments 0 0 0 0 0 0 0 0 0 0 0 0
16 of which insurance undertakings 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
17 Loans and advances 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
18 Debt securities, including UoP 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
19 Equity instruments 0 0 0 0 0 0 0 0 0 0 0 0
20 Non-financial undertakings 9 064 2 947 1 230 0 20 824 2 947 173 0 172 2 947 1 403 0 20 996
21 Loans and advances 7 582 2 385 779 0 19 448 2 385 172 0 172 2 385 951 0 19 620
22 Debt securities, including UoP 1 473 558 451 0 1 375 558 0 0 0 558 451 0 1 375
23 Equity instruments 9 4 1 0 0 1 4 1 0 4 2 0 1
24 Households 84 634 58 011 657 0 0 0 0 0 0 0 58 011 657 0 0 0
25 of which loans collateralised by residential immovable property 58 015 58 011 657 0 0 0 0 0 0 0 58 011 657 0 0 0
26 of which building renovation loans 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
27 of which motor vehicle loans 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
28 Local governments financing 1 547 1 097 0 0 0 0 1 097 0 0 0 1 097 0 0 0 0
29 Housing financing 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
30 Other local government financing 1 547 1 097 0 0 0 0 1 097 0 0 0 1 097 0 0 0 0
31 Collateral obtained by taking possession: residential and commercial immovable properties 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
32 Assets excluded from the numerator for GAR calculation (covered in the denominator) 121 081
33 Financial and Non-financial undertakings 86 942
34 SMEs and NFCs (other than SMEs) not subject to NFRD disclosure obligations 85 590
35 Loans and advances 73 178
36 of which loans collateralised by commercial immovable property 19 348
37 of which building renovation loans 0
38 Debt securities 11 902
39 Equity instruments 511
40 Non-EU country counterparties not subject to NFRD disclosure obligations 1 352
41 Loans and advances 1 031
42 Debt securities 111
43 Equity instruments 210
44 Derivatives 805
45 On demand interbank loans 565
46 Cash and cash-related assets 3 990
47 Other categories of assets (e.g. Goodwill, commodities etc.) 28 778
48 Total GAR assets 217 274 62 185 1 887 0 20 824 4 174 173 0 172 62 185 2 060 0 20 996
49 Assets not covered for GAR calculation 96 702
50 Central governments and Supranational issuers 57 962
51 Central banks exposure 27 961
52 Trading book 10 779
53 Total assets 313 976 62 185 1 887 0 20 824 4 174 173 0 172 62 185 2 060 0 20 996
Off-balance sheet exposures – Undertakings subject to NFRD disclosure obligations
54 Financial guarantees 30 727 0 0 0 0 0 0 0 0 0 0 0 0 0 0
55 Assets under management 1 699 238 101 0 1 36 215 15 0 2 453 115 0 1 38
56 Of which debt securities 8 0 0 0 0 0 0 0 0 0 0 0 0 0 0
57 Of which equity instruments 1 691 238 101 0 1 36 215 15 0 2 240 0 0 2 38

Template 2: Sectoral Information on the Green Asset Ratio Part 1 [PLN million]

a b c d e f g h i j k l m n o p
Breakdown by sector – NACE 4 digits level (code and label) Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) Water and marine resources (WMR) Circular economy (CE)
Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject
[Gross] carrying amount [Gross] carrying amount [Gross] carrying amount [Gross] carrying amount [Gross] carrying amount [Gross] carrying amount [Gross] carrying amount [Gross] carrying amount
Mn PLN Of which environmentally sustainable (CCM) Mn PLN Of which environmentally sustainable (CCM) Mn PLN Of which environmentally sustainable (CCA) Mn PLN Of which environmentally sustainable (CCA) Mn PLN Of which environmentally sustainable (WMR) Mn PLN Of which environmentally sustainable (WMR) Mn PLN Of which environmentally sustainable (CE) Mn PLN Of which environmentally sustainable (CE)
1 B05.10 270 3 270 0 270 0 270 0
2 B07.29 1 720 10 1 720 0 1 720 0 1 720 0
3 C10.11 68 0 68 0 68 0 68 0
4 C10.13 17 0 17 0 17 0 17 0
5 C11.05 0 0 0 0 0 0 0 0
6 C15.20 0 0 0 0 0 0 0 0
7 C16.10 13 0 13 0 13 0 13 0
8 C17.12 20 4 20 0 20 0 20 0
9 C19.20 695 117 695 2 695 0 695 0
10 C20.15 481 9 481 3 481 0 481 0
11 C20.16 0 0 0 0 0 0 0 0
12 C20.30 35 0 35 0 35 0 35 0
13 C20.42 0 0 0 0 0 0 0 0
14 C22.11 4 0 4 0 4 0 4 0
15 C23.20 18 1 18 0 18 0 18 0
16 C24.42 115 21 115 0 115 0 115 0
17 C25.93 42 0 42 0 42 0 42 0
18 C27.12 5 1 5 0 5 0 5 0
19 C28.41 0 0 0 0 0 0 0 0
20 C28.92 180 110 180 0 180 0 180 0
21 C29.20 0 0 0 0 0 0 0 0
22 C33.20 9 0 9 0 9 0 9 0
23 D35.11 816 581 816 0 816 0 816 0
24 D35.14 1 209 205 1 209 0 1 209 0 1 209 0
25 D35.30 0 0 0 0 0 0 0 0
26 F41.10 22 8 22 1 22 0 22 0
27 F41.20 20 1 20 0 20 0 20 0
28 F42.11 4 0 4 0 4 0 4 0
29 F42.12 8 0 8 0 8 0 8 0
30 F43.39 16 1 16 0 16 0 16 0
31 F43.99 0 0 0 0 0 0 0 0
32 G45.31 612 159 612 0 612 0 612 0
33 G46.32 2 0 2 0 2 0 2 0
34 G46.46 296 2 296 0 296 0 296 0
35 G46.72 3 0 3 0 3 0 3 0
36 G46.90 191 0 191 0 191 0 191 0
37 G47.11 190 1 190 0 190 0 190 0
38 G47.41 5 0 5 0 5 0 5 0
39 G47.71 271 5 271 0 271 0 271 0
40 G47.72 1 0 1 0 1 0 1 0
41 G47.91 1 0 1 0 1 0 1 0
42 H49.20 242 46 242 0 242 0 242 0
43 H53.20 76 46 76 0 76 0 76 0
44 I56.10 320 0 320 0 320 0 320 0
45 J61.10 0 0 0 0 0 0 0 0
46 J61.30 208 27 208 3 208 0 208 0
47 J62.01 1 0 1 0 1 0 1 0
48 J63.12 3 0 3 2 3 0 3 0
49 K64.20 392 229 392 14 392 0 392 0
50 M70.10 68 22 68 0 68 0 68 0
51 M72.11 109 0 109 0 109 0 109 0
52 N77.40 0 0 0 0 0 0 0 0
53 N82.91 16 0 16 0 16 0 16 0
54 Q86.22 17 0 17 0 17 0 17 0
55 S96.09 0 0 0 0 0 0 0 0

Wzór 2: Informacje sektorowe na temat wskaźnika zielonych aktywów część 2 [mln PLN]

q r s t u v w x y z aa ab
Breakdown by sector – NACE 4 digits level (code and label) Pollution (PPC) Biodiversity and Ecosystems (BIO) TOTAL (CCM + CCA + WTR + CE + PPC + BIO)
Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject Non-Financial corporates (Subject to NFRD) SMEs and other NFC not subject
[Gross] carrying amount [Gross] carrying amount [Gross] carrying amount [Gross] carrying amount [Gross] carrying amount [Gross] carrying amount
Mn PLN Of which environmentally sustainable (PPC) Mn PLN Of which environmentally sustainable (PPC) Mn PLN Of which environmentally sustainable (BIO) Mn PLN Of which environmentally sustainable (BIO) Mn PLN Of which environmentally sustainable (CCM + CCA + WTR + CE + PPC + BIO) Mn PLN Of which environmentally sustainable (CCM + CCA + WTR + CE + PPC + BIO)
1 B05.10 270 0 270 0 270 3
2 B07.29 1 720 0 1 720 0 1 720 10
3 C10.11 68 0 68 0 68 0
4 C10.13 17 0 17 0 17 0
5 C11.05 0 0 0 0 0 0
6 C15.20 0 0 0 0 0 0
7 C16.10 13 0 13 0 13 0
8 C17.12 20 0 20 0 20 4
9 C19.20 695 0 695 0 695 119
10 C20.15 481 0 481 0 481 12
11 C20.16 0 0 0 0 0 0
12 C20.30 35 0 35 0 35 0
13 C20.42 0 0 0 0 0 0
14 C22.11 4 0 4 0 4 0
15 C23.20 18 0 18 0 18 1
16 C24.42 115 0 115 0 115 21
17 C25.93 42 0 42 0 42 0
18 C27.12 5 0 5 0 5 1
19 C28.41 0 0 0 0 0 0
20 C28.92 180 0 180 0 180 110
21 C29.20 0 0 0 0 0 0
22 C33.20 9 0 9 0 9 0
23 D35.11 816 0 816 0 816 581
24 D35.14 1 209 0 1 209 0 1 209 205
25 D35.30 0 0 0 0 0 0
26 F41.10 22 0 22 0 22 9
27 F41.20 20 0 20 0 20 1
28 F42.11 4 0 4 0 4 0
29 F42.12 8 0 8 0 8 0
30 F43.39 16 0 16 0 16 1
31 F43.99 0 0 0 0 0 0
32 G45.31 612 0 612 0 612 159
33 G46.32 2 0 2 0 2 0
34 G46.46 296 0 296 0 296 2
35 G46.72 3 0 3 0 3 0
36 G46.90 191 0 191 0 191 0
37 G47.11 190 0 190 0 190 1
38 G47.41 5 0 5 0 5 0
39 G47.71 271 0 271 0 271 5
40 G47.72 1 0 1 0 1 0
41 G47.91 1 0 1 0 1 0
42 H49.20 242 0 242 0 242 46
43 H53.20 76 0 76 0 76 46
44 I56.10 320 0 320 0 320 0
45 J61.10 0 0 0 0 0 0
46 J61.30 208 0 208 0 208 30
47 J62.01 1 0 1 0 1 0
48 J63.12 3 0 3 0 3 2
49 K64.20 392 0 392 0 392 243
50 M70.10 68 0 68 0 68 22
51 M72.11 109 0 109 0 109 0
52 N77.40 0 0 0 0 0 0
53 N82.91 16 0 16 0 16 0
54 Q86.22 17 0 17 0 17 0
55 S96.09 0 0 0 0 0 0
Template 2: Sectoral Information on the Green Asset Ratio Part 2 [PLN million]

Template 3: Key Performance Indicator for the Green Asset Ratio in Relation to Stock Part 1 [%]

a b c d e f g h i j k l m
% (compared to total covered assets in the denominator) 31.12.2024
Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) Water and marine resources (WMR)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned)
Of which Use of Proceeds Of which transitional Of which enabling Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which enabling
GAR – Covered assets in both numerator and denominator
1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 27,76% 1,33% 0,00% 0,03% 0,47% 0,05% 0,01% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
2 Financial undertakings 0,07% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
3 Credit institutions 0,07% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
4 Loans and advances 0,07% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
5 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
6 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
7 Other financial corporations 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
8 of which investment firms 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
9 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
10 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
11 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
12 of which  management companies 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
13 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
14 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
15 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
16 of which insurance undertakings 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
17 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
18 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
19 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
20 Non-financial undertakings 1,39% 0,68% 0,00% 0,03% 0,47% 0,05% 0,01% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
21 Loans and advances 1,03% 0,49% 0,00% 0,03% 0,31% 0,04% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
22 Debt securities, including UoP 0,36% 0,19% 0,00% 0,00% 0,15% 0,01% 0,01% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
23 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
24 Households 25,84% 0,64% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
25 of which loans collateralised by residential immovable property 25,84% 0,64% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
26 of which building renovation loans 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
27 of which motor vehicle loans 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
28 Local governments financing 0,46% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
29 Housing financing 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
30 Other local government financing 0,46% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
32 Total GAR assets 27,76% 1,33% 0,00% 0,03% 0,47% 0,05% 0,01% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%

Template 3: Key Performance Indicator for the Green Asset Ratio in Relation to Stock Part 2 [%]

n o p q r s t u
% (compared to total covered assets in the denominator) 31.12.2024
Circular economy (CE) Pollution (PPC)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned)
Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which enabling
GAR – Covered assets in both numerator and denominator
1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 0,01% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
2 Financial undertakings 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
3 Credit institutions 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
4 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
5 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
6 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
7 Other financial corporations 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
8 of which investment firms 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
9 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
10 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
11 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
12 of which  management companies 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
13 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
14 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
15 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
16 of which insurance undertakings 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
17 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
18 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
19 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
20 Non-financial undertakings 0,01% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
21 Loans and advances 0,01% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
22 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
23 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
24 Households 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
25 of which loans collateralised by residential immovable property 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
26 of which building renovation loans 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
27 of which motor vehicle loans 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
28 Local governments financing 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
29 Housing financing 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
30 Other local government financing 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
32 Total GAR assets 0,01% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%

Template 3: Key Performance Indicator for the Green Asset Ratio in Relation to Stock Part 3 [%]

v w x z aa ab ac ad ae af
% (compared to total covered assets in the denominator) 31.12.2024
Biodiversity and Ecosystems (BIO) TOTAL (CCM + CCA + WTR + CE + PPC + BIO) Proportion of total assets covered
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned)
Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which transitional Of which enabling
GAR – Covered assets in both numerator and denominator
1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 0,00% 0,00% 0,00% 0,00% 27,81% 1,34% 0,00% 0,03% 0,47% 29,53%
2 Financial undertakings 0,00% 0,00% 0,00% 0,00% 0,07% 0,00% 0,00% 0,00% 0,00% 0,33%
3 Credit institutions 0,00% 0,00% 0,00% 0,00% 0,07% 0,00% 0,00% 0,00% 0,00% 0,33%
4 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,07% 0,00% 0,00% 0,00% 0,00% 0,33%
5 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
6 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
7 Other financial corporations 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
8 of which investment firms 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
9 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
10 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
11 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
12 of which  management companies 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
13 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
14 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
15 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
16 of which insurance undertakings 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
17 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
18 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
19 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
20 Non-financial undertakings 0,00% 0,00% 0,00% 0,00% 1,45% 0,69% 0,00% 0,03% 0,47% 2,59%
21 Loans and advances 0,00% 0,00% 0,00% 0,00% 1,07% 0,49% 0,00% 0,03% 0,31% 2,18%
22 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,37% 0,19% 0,00% 0,00% 0,16% 0,40%
23 Equity instruments 0,00% 0,00% 0,00% 0,01% 0,00% 0,00% 0,00% 0,01%
24 Households 0,00% 0,00% 0,00% 0,00% 25,84% 0,64% 0,00% 0,00% 0,00% 26,12%
25 of which loans collateralised by residential immovable property 0,00% 0,00% 0,00% 0,00% 25,84% 0,64% 0,00% 0,00% 0,00% 17,99%
26 of which building renovation loans 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
27 of which motor vehicle loans 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
28 Local governments financing 0,00% 0,00% 0,00% 0,00% 0,46% 0,00% 0,00% 0,00% 0,00% 0,49%
29 Housing financing 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
30 Other local government financing 0,00% 0,00% 0,00% 0,00% 0,46% 0,00% 0,00% 0,00% 0,00% 0,49%
31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
32 Total GAR assets 0,00% 0,00% 0,00% 0,00% 27,81% 1,34% 0,00% 0,03% 0,47% 69,62%

Template 3: Key Performance Indicator for the Green Asset Ratio in Relation to Stock Part 4 [%]

ag ah ai aj ak al. am an ao j k l m n o
% (compared to total covered assets in the denominator) 31.12.2023
Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) TOTAL (CCM + CCA) Proportion of total assets covered
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned)
Of which Use of Proceeds Of which transitional Of which enabling Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which transitional Of which enabling
GAR – Covered assets in both numerator and denominator
1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 29,15% 0,86% 0,00% 0,01% 0,38% 1,91% 0,08% 0,00% 0,08% 29,15% 0,94% 0,00% 0,01% 0,45% 31,00%
2 Financial undertakings 0,06% 0,00% 0,00% 0,00% 0,00% 0,06% 0,00% 0,00% 0,00% 0,06% 0,00% 0,00% 0,00% 0,00% 0,30%
3 Credit institutions 0,06% 0,00% 0,00% 0,00% 0,00% 0,06% 0,00% 0,00% 0,00% 0,06% 0,00% 0,00% 0,00% 0,00% 0,30%
4 Loans and advances 0,06% 0,00% 0,00% 0,00% 0,00% 0,06% 0,00% 0,00% 0,00% 0,06% 0,00% 0,00% 0,00% 0,00% 0,30%
5 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
6 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
7 Other financial corporations 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
8 of which investment firms 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
9 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
10 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
11 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
12 of which  management companies 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
13 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
14 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
15 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
16 of which insurance undertakings 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
17 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
18 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
19 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
20 Non-financial undertakings 1,35% 0,56% 0,00% 0,01% 0,38% 1,35% 0,08% 0,00% 0,08% 1,35% 0,64% 0,00% 0,01% 0,45% 2,87%
21 Loans and advances 1,09% 0,36% 0,00% 0,01% 0,20% 1,09% 0,08% 0,00% 0,08% 1,09% 0,43% 0,00% 0,01% 0,28% 2,40%
22 Debt securities, including UoP 0,25% 0,21% 0,00% 0,00% 0,17% 0,25% 0,00% 0,00% 0,00% 0,25% 0,21% 0,00% 0,00% 0,17% 0,47%
23 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
24 Households 27,24% 0,30% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 27,24% 0,30% 0,00% 0,00% 0,00% 27,34%
25 of which loans collateralised by residential immovable property 27,24% 0,30% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 27,24% 0,30% 0,00% 0,00% 0,00% 18,90%
26 of which building renovation loans 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
27 of which motor vehicle loans 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
28 Local governments financing 0,50% 0,00% 0,00% 0,00% 0,00% 0,50% 0,00% 0,00% 0,00% 0,50% 0,00% 0,00% 0,00% 0,00% 0,49%
29 Housing financing 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
30 Other local government financing 0,50% 0,00% 0,00% 0,00% 0,00% 0,50% 0,00% 0,00% 0,00% 0,50% 0,00% 0,00% 0,00% 0,00% 0,49%
31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
32 Total GAR assets 29,15% 0,86% 0,00% 0,01% 0,38% 1,91% 0,08% 0,00% 0,08% 29,15% 0,94% 0,00% 0,01% 0,45% 69,36%

Template 4: Key Performance Indicator for the Green Asset Ratio in Relation to Flow Part 1 [%]

a b c d e f g h i j k l m
% (compared to flow of total eligible assets) 31.12.2024
Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) Water and marine resources (WMR)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned)
Of which Use of Proceeds Of which transitional Of which enabling Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which enabling
GAR – Covered assets in both numerator and denominator
1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 11,28% 1,49% 0,00% 0,08% 0,75% 0,08% 0,02% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
2 Financial undertakings 0,19% 0,01% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
3 Credit institutions 0,19% 0,01% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
4 Loans and advances 0,19% 0,01% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
5 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
6 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
7 Other financial corporations 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
8 of which investment firms 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
9 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
10 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
11 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
12 of which  management companies 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
13 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
14 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
15 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
16 of which insurance undertakings 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
17 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
18 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
19 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
20 Non-financial undertakings 1,79% 1,02% 0,00% 0,08% 0,75% 0,08% 0,02% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
21 Loans and advances 1,46% 0,99% 0,00% 0,08% 0,74% 0,06% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
22 Debt securities, including UoP 0,31% 0,02% 0,00% 0,00% 0,00% 0,02% 0,02% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
23 Equity instruments 0,02% 0,01% 0,00% 0,01% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
24 Households 8,92% 0,46% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
25 of which loans collateralised by residential immovable property 8,30% 0,46% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
26 of which building renovation loans 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
27 of which motor vehicle loans 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
28 Local governments financing 0,38% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
29 Housing financing 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
30 Other local government financing 0,38% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
32 Total GAR assets 11,28% 1,49% 0,00% 0,08% 0,75% 0,08% 0,02% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%

Template 4: Key Performance Indicator for the Green Asset Ratio in Relation to Flow Part 2 [%]

n o p q r s t u
% (compared to flow of total eligible assets) 31.12.2024
Circular economy (CE) Pollution (PPC)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned)
Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which enabling
GAR – Covered assets in both numerator and denominator
1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 0,06% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
2 Financial undertakings 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
3 Credit institutions 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
4 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
5 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
6 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
7 Other financial corporations 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
8 of which investment firms 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
9 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
10 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
11 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
12 of which  management companies 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
13 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
14 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
15 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
16 of which insurance undertakings 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
17 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
18 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
19 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
20 Non-financial undertakings 0,06% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
21 Loans and advances 0,06% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
22 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
23 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
24 Households 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
25 of which loans collateralised by residential immovable property 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
26 of which building renovation loans 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
27 of which motor vehicle loans 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
28 Local governments financing 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
29 Housing financing 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
30 Other local government financing 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
32 Total GAR assets 0,06% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%

Template 4: Key Performance Indicator for the Green Asset Ratio in Relation to Flow Part 3 [%]

v w x z aa ab ac ad ae af
% (compared to flow of total eligible assets) 31.12.2024
Biodiversity and Ecosystems (BIO) TOTAL (CCM + CCA + WMR + CE + PPC + BIO) Proportion of total new assets covered
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned)
Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which transitional Of which enabling
GAR – Covered assets in both numerator and denominator
1 Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation 0,00% 0,00% 0,00% 0,00% 11,43% 1,51% 0,00% 0,08% 0,75% 27,49%
2 Financial undertakings 0,00% 0,00% 0,00% 0,00% 0,19% 0,01% 0,00% 0,00% 0,00% 0,75%
3 Credit institutions 0,00% 0,00% 0,00% 0,00% 0,19% 0,01% 0,00% 0,00% 0,00% 0,75%
4 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,19% 0,01% 0,00% 0,00% 0,00% 0,75%
5 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
6 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
7 Other financial corporations 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
8 of which investment firms 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
9 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
10 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
11 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
12 of which  management companies 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
13 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
14 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
15 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
16 of which insurance undertakings 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
17 Loans and advances 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
18 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
19 Equity instruments 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
20 Non-financial undertakings 0,00% 0,00% 0,00% 0,00% 1,93% 1,04% 0,00% 0,08% 0,75% 3,81%
21 Loans and advances 0,00% 0,00% 0,00% 0,00% 1,59% 0,99% 0,00% 0,08% 0,74% 3,16%
22 Debt securities, including UoP 0,00% 0,00% 0,00% 0,00% 0,33% 0,04% 0,00% 0,00% 0,00% 0,63%
23 Equity instruments 0,00% 0,00% 0,00% 0,02% 0,01% 0,00% 0,01% 0,02%
24 Households 0,00% 0,00% 0,00% 0,00% 8,92% 0,46% 0,00% 0,00% 0,00% 22,29%
25 of which loans collateralised by residential immovable property 0,00% 0,00% 0,00% 0,00% 8,30% 0,46% 0,00% 0,00% 0,00% 6,89%
26 of which building renovation loans 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
27 of which motor vehicle loans 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
28 Local governments financing 0,00% 0,00% 0,00% 0,00% 0,38% 0,00% 0,00% 0,00% 0,00% 0,63%
29 Housing financing 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
30 Other local government financing 0,00% 0,00% 0,00% 0,00% 0,38% 0,00% 0,00% 0,00% 0,00% 0,63%
31 Collateral obtained by taking possession: residential and commercial immovable properties 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
32 Total GAR assets 0,00% 0,00% 0,00% 0,00% 11,43% 1,51% 0,00% 0,08% 0,75% 83,02%

Template 5: Key Performance Indicator for Off-Balance Sheet Exposures in Relation to Stock Part 1 [%]

a b c d e f g h i j k l m
% (compared to total eligible off-balance sheet assets) 31.12.2024
Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) Water and marine resources (WMR)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned)
Of which Use of Proceeds Of which transitional Of which enabling Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which enabling
1 Financial guarantees (FinGuar KPI) 0,76% 0,75% 0,00% 0,00% 0,61% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
2 Assets under management (AuM KPI) 37,66% 14,34% 0,00% 2,40% 9,29% 19,88% 1,63% 0,00% 0,08% 0,08% 0,00% 0,00% 0,00%

Template 5: Key Performance Indicator for Off-Balance Sheet Exposures in Relation to Stock Part 2 [%]

n o p q r s t u
% (compared to total eligible off-balance sheet assets) 31.12.2024
Circular economy (CE) Pollution (PPC)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned)
Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which enabling
1 Financial guarantees (FinGuar KPI) 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
2 Assets under management (AuM KPI) 2,06% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%

Template 5: Key Performance Indicator for Off-Balance Sheet Exposures in Relation to Stock Part 3 [%]

v w x z aa ab ac ad ae
% (compared to total eligible off-balance sheet assets) 31.12.2024
Biodiversity and Ecosystems (BIO) TOTAL  (CCM + CCA + WMR + CE + PPC + BIO)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned)
Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which transitional Of which enabling
1 Financial guarantees (FinGuar KPI) 0,00% 0,00% 0,00% 0,00% 0,76% 0,75% 0,00% 0,00% 0,61%
2 Assets under management (AuM KPI) 0,00% 0,00% 0,00% 0,00% 59,69% 15,97% 0,00% 2,40% 9,37%

Template 5: Key Performance Indicator for Off-Balance Sheet Exposures in Relation to Flow Part 1 [%]

a b c d e f g h i j k l m
% (compared to total eligible off-balance sheet assets) 31.12.2024
Climate Change Mitigation (CCM) Climate Change Adaptation (CCA) Water and marine resources (WMR)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned)
Of which Use of Proceeds Of which transitional Of which enabling Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which enabling
1 Financial guarantees (FinGuar KPI) 0,27% 0,27% 0,00% 0,00% 0,23% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
2 Assets under management (AuM KPI) 30,85% 11,36% 0,00% 0,86% 6,82% 26,60% 4,12% 0,00% 0,05% 0,00% 0,00% 0,00% 0,00%

Template 5: Key Performance Indicator for Off-Balance Sheet Exposures in Relation to Flow Part 2 [%]

n o p q r s t u
% (compared to total eligible off-balance sheet assets) 31.12.2024
Circular economy (CE) Pollution (PPC)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned)
Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which enabling
1 Financial guarantees (FinGuar KPI) 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%
2 Assets under management (AuM KPI) 5,50% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00% 0,00%

Template 5: Key Performance Indicator for Off-Balance Sheet Exposures in Relation to Flow Part 3 [%]

v w x z aa ab ac ad ae
% (compared to total eligible off-balance sheet assets) 31.12.2024
Biodiversity and Ecosystems (BIO) TOTAL  (CCM + CCA + WMR + CE + PPC + BIO)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-eligible)
Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned) Proportion of total covered assets funding taxonomy relevant sectors (Taxonomy-aligned)
Of which Use of Proceeds Of which enabling Of which Use of Proceeds Of which transitional Of which enabling
1 Financial guarantees (FinGuar KPI) 0,00% 0,00% 0,00% 0,00% 0,27% 0,27% 0,00% 0,00% 0,23%
2 Assets under management (AuM KPI) 0,00% 0,00% 0,00% 0,00% 62,96% 15,48% 0,00% 0,86% 6,87%

Below, the Group presents disclosures of the amount and share of activities that are eligible and taxonomy-aligned in both the numerator and denominator of its key performance indicators, as well as non-eligible activities in the denominator of its key performance indicators. These disclosures pertain to activities described in sections 4.26 – 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139, in accordance with the scope defined in Templates 1-5 of Annex XII to Regulation 2021/2178.

Disclosures related to gas and nuclear activities have been made concerning exposures to non-financial corporations that are subject to non-financial reporting requirements under the Non-Financial Reporting Directive (NFRD). They have been prepared based on data published by the Group’s customers within their taxonomy disclosures for the year 2023.

The disclosures are presented on a consolidated basis, in accordance with the prudential consolidation scope of the Group.

Disclosures Based on Counterparty Key Performance Indicator by Turnover (KPI Turnover) – Green Asset Ratio as of 31.12.2024

Template 1: Activities Related to Nuclear Energy and Natural Gas

No. Nuclear Energy Activities
1. The company conducts research, development, demonstration, and deployment of innovative power generation facilities that produce energy through nuclear processes with minimal fuel cycle waste, finances such activities, or has exposure to them.  NO
2. The company engages in the construction and safe operation of new nuclear facilities for electricity or industrial heat production, including district heating systems or processes such as hydrogen production, as well as their safety-oriented modernisation using best available technologies, finances such activities, or has exposure to them. NO
3. The company engages in the safe operation of existing nuclear facilities generating electricity or industrial heat, including district heating systems or processes such as hydrogen production from nuclear energy, as well as their safety-oriented modernisation, finances such activities, or has exposure to them.  NO
  Natural Gas Activities
4. The company engages in the construction or operation of power generation facilities using gaseous fossil fuels, finances such activities, or has exposure to them. YES
5. The company engages in the construction, modernisation, and operation of cogeneration plants producing heat/cooling and electricity using gaseous fossil fuels, finances such activities, or has exposure to them. YES
6. The company engages in the construction, modernisation, and operation of heat production facilities generating thermal/cooling energy using gaseous fossil fuels, finances such activities, or has exposure to them. YES

Template 2: Taxonomy-Aligned Business Activities (Denominator) [PLN million]

No. Type of Business Activity Amount and Share
CCM + CCA Climate Change Mitigation (CCM) Climate Change Adaptation (CCA)
Amount % Amount % Amount %
1. Amount and share of taxonomy-aligned business activities referred to in section 4.26 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
2. Amount and share of taxonomy-aligned business activities referred to in section 4.27 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
3. Amount and share of taxonomy-aligned business activities referred to in section 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
4. Amount and share of taxonomy-aligned business activities referred to in section 4.29 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
5. Amount and share of taxonomy-aligned business activities referred to in section 4.30 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
6. Amount and share of taxonomy-aligned business activities referred to in section 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
7. Amount and share of other taxonomy-aligned business activities not listed in rows 1-6 above in the denominator of the applicable key performance indicator 2 092 0,88% 2 052 0,87% 41 0,02%
8. Total applicable key performance indicator 2 092 0,88% 2 052 0,8% 41 0,02%

Template 3: Taxonomy-Aligned Business Activities (Numerator) [PLN million]

No. Type of Business Activity Amount and Share
(CCM+CCA) Climate Change Mitigation (CCM) Climate Change Adaptation (CCA)
Amount % Amount % Amount %
1. Amount and share of taxonomy-aligned business activities referred to in section 4.26 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the numerator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
2. Amount and share of taxonomy-aligned business activities referred to in section 4.27 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the numerator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
3. Amount and share of taxonomy-aligned business activities referred to in section 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the numerator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
4. Amount and share of taxonomy-aligned business activities referred to in section 4.29 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the numerator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
5. Amount and share of taxonomy-aligned business activities referred to in section 4.30 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the numerator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
6. Amount and share of taxonomy-aligned business activities referred to in section 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the numerator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
7. Amount and share of other taxonomy-aligned business activities not listed in rows 1-6 above in the numerator of the applicable key performance indicator 2 092 100% 2 052 98,06% 41 1,95%
8. Total amount and total share of taxonomy-aligned business activities in the numerator of the applicable key performance indicator 2 092 100% 2 052 98,06% 41 1,95%

Template 4: Taxonomy-Eligible but Not Taxonomy-Aligned Business Activities [PLN million]

No. Type of Business Activity Amount and Share
(CCM+CCA) Climate Change Mitigation (CCM) Climate Change Adaptation (CCA)
Amount % Amount % Amount %
1. Amount and share of taxonomy-eligible but not taxonomy-aligned business activities referred to in section 4.26 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
2. Amount and share of taxonomy-eligible but not taxonomy-aligned business activities referred to in section 4.27 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
3. Amount and share of taxonomy-eligible but not taxonomy-aligned business activities referred to in section 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
4. Amount and share of taxonomy-eligible but not taxonomy-aligned business activities referred to in section 4.29 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 1 0,00% 1 0,00% 0 0,00%
5. Amount and share of taxonomy-eligible but not taxonomy-aligned business activities referred to in section 4.30 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 488 0,21% 487 0,21% 1 0,00%
6. Amount and share of taxonomy-eligible but not taxonomy-aligned business activities referred to in section 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 18 0,01% 18 0,01% 0 0,00%
7. Amount and share of other taxonomy-eligible but not taxonomy-aligned business activities not listed in rows 1-6 above in the denominator of the applicable key performance indicator 61 396 25,91% 61 378 25,90% 18 0,01%
8. Total amount and total share of taxonomy-eligible but not taxonomy-aligned business activities in the denominator of the applicable key performance indicator 61 903 26,12% 61 884 26,12% 19 0,01%

Template 5: Non-Taxonomy-Eligible Business Activities [PLN million]

No. Type of Business Activity Amount Percentage Share
1. Amount and share of business activities referred to in row 1 of Template 1 that are non-taxonomy-eligible according to section 4.26 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00%
2. Amount and share of business activities referred to in row 2 of Template 1 that are non-taxonomy-eligible according to section 4.27 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00%
3. Amount and share of business activities referred to in row 3 of Template 1 that are non-taxonomy-eligible according to section 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00%
4. Amount and share of business activities referred to in row 4 of Template 1 that are non-taxonomy-eligible according to section 4.29 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00%
5. Amount and share of business activities referred to in row 5 of Template 1 that are non-taxonomy-eligible according to section 4.30 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00%
6. Amount and share of business activities referred to in row 6 of Template 1 that are non-taxonomy-eligible according to section 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00%
7. Amount and share of other non-taxonomy-eligible business activities not listed in rows 1-6 above in the denominator of the applicable key performance indicator 36 504 15,41%
8. Total amount and total share of non-taxonomy-eligible business activities in the denominator of the applicable key performance indicator 36 504 15,41%

Disclosures Based on Counterparty Key Performance Indicator by Capital Expenditures (KPI Capex) – Green Asset Ratio as of 31.12.2024

Template 1: Activities Related to Nuclear Energy and Natural Gas

No. Nuclear Energy Activities
1. The company conducts research, development, demonstration, and deployment of innovative power generation facilities that produce energy through nuclear processes with minimal fuel cycle waste, finances such activities, or has exposure to them.  NO
2. The company engages in the construction and safe operation of new nuclear facilities for electricity or industrial heat production, including district heating systems or processes such as hydrogen production, as well as their safety-oriented modernisation using best available technologies, finances such activities, or has exposure to them.  NO
3. The company engages in the safe operation of existing nuclear facilities generating electricity or industrial heat, including district heating systems or processes such as hydrogen production from nuclear energy, as well as their safety-oriented modernisation, finances such activities, or has exposure to them.  NO
  Natural Gas Activities
4. The company engages in the construction or operation of power generation facilities using gaseous fossil fuels, finances such activities, or has exposure to them. YES
5. The company engages in the construction, modernisation, and operation of cogeneration plants producing heat/cooling and electricity using gaseous fossil fuels, finances such activities, or has exposure to them. YES
6. The company engages in the construction, modernisation, and operation of heat production facilities generating thermal/cooling energy using gaseous fossil fuels, finances such activities, or has exposure to them. YES

Template 2: Taxonomy-Aligned Business Activities (Denominator) [PLN million]

No. Type of Business Activity Amount and Share
CCM + CCA Climate Change Mitigation (CCM) Climate Change Adaptation (CCA)
Amount % Amount % Amount %
1. Amount and share of taxonomy-aligned business activities referred to in section 4.26 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
2. Amount and share of taxonomy-aligned business activities referred to in section 4.27 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
3. Amount and share of taxonomy-aligned business activities referred to in section 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
4. Amount and share of taxonomy-aligned business activities referred to in section 4.29 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
5. Amount and share of taxonomy-aligned business activities referred to in section 4.30 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
6. Amount and share of taxonomy-aligned business activities referred to in section 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
7. Amount and share of other taxonomy-aligned business activities not listed in rows 1-6 above in the denominator of the applicable key performance indicator 3 173 1,34% 3 147 1,33% 26 0,01%
8. Total applicable key performance indicator 3 173 1,34% 3 147 1,33% 26 0,01%

Template 3: Taxonomy-Aligned Business Activities (Numerator) [PLN million]

No. Type of Business Activity Amount and Share
(CCM+CCA) Climate Change Mitigation (CCM) Climate Change Adaptation (CCA)
Amount % Amount % Amount %
1. Amount and share of taxonomy-aligned business activities referred to in section 4.26 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the numerator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
2. Amount and share of taxonomy-aligned business activities referred to in section 4.27 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the numerator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
3. Amount and share of taxonomy-aligned business activities referred to in section 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the numerator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
4. Amount and share of taxonomy-aligned business activities referred to in section 4.29 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the numerator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
5. Amount and share of taxonomy-aligned business activities referred to in section 4.30 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the numerator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
6. Amount and share of taxonomy-aligned business activities referred to in section 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the numerator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
7. Amount and share of other taxonomy-aligned business activities not listed in rows 1-6 above in the numerator of the applicable key performance indicator 3 173 100% 3 147 99,18% 26 0,82%
8. Total amount and total share of taxonomy-aligned business activities in the numerator of the applicable key performance indicator 3 173 100% 3 147 99,18% 26 0,82%

Template 4: Taxonomy-Eligible but Not Taxonomy-Aligned Business Activities [PLN million]

No. Type of Business Activity Amount and Share
(CCM+CCA) Climate Change Mitigation (CCM) Climate Change Adaptation (CCA)
Amount % Amount % Amount %
1. Amount and share of taxonomy-eligible but not taxonomy-aligned business activities referred to in section 4.26 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
2. Amount and share of taxonomy-eligible but not taxonomy-aligned business activities referred to in section 4.27 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
3. Amount and share of taxonomy-eligible but not taxonomy-aligned business activities referred to in section 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
4. Amount and share of taxonomy-eligible but not taxonomy-aligned business activities referred to in section 4.29 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 248 0,11% 248 0,11% 0 0,00%
5. Amount and share of taxonomy-eligible but not taxonomy-aligned business activities referred to in section 4.30 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 271 0,12% 271 0,12% 0 0,00%
6. Amount and share of taxonomy-eligible but not taxonomy-aligned business activities referred to in section 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 73 0,03% 73 0,03% 0 0,00%
7. Amount and share of other taxonomy-eligible but not taxonomy-aligned business activities not listed in rows 1-6 above in the denominator of the applicable key performance indicator 62 121 26,22% 62 038 26,18% 83 0,04%
8. Total amount and total share of taxonomy-eligible but not taxonomy-aligned business activities in the denominator of the applicable key performance indicator 62 714 26,47% 62 631 26,43% 83 0,04%

Template 5: Non-Taxonomy-Eligible Business Activities [PLN million]

No. Type of Business Activity Amount Percentage Share
1. Amount and share of business activities referred to in row 1 of Template 1 that are non-taxonomy-eligible according to section 4.26 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0%
2. Amount and share of business activities referred to in row 2 of Template 1 that are non-taxonomy-eligible according to section 4.27 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0%
3. Amount and share of business activities referred to in row 3 of Template 1 that are non-taxonomy-eligible according to section 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0%
4. Amount and share of business activities referred to in row 4 of Template 1 that are non-taxonomy-eligible according to section 4.29 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0%
5. Amount and share of business activities referred to in row 5 of Template 1 that are non-taxonomy-eligible according to section 4.30 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0%
6. Amount and share of business activities referred to in row 6 of Template 1 that are non-taxonomy-eligible according to section 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0%
7. Amount and share of other non-taxonomy-eligible business activities not listed in rows 1-6 above in the denominator of the applicable key performance indicator 34 612 14,61%
8. Total amount and total share of non-taxonomy-eligible business activities in the denominator of the applicable key performance indicator 34 612 14,61%

Disclosures Based on Counterparty Key Performance Indicator by Turnover (KPI Turnover) – Green Asset Ratio in Relation to Flow in 2024

Template 1: Activities Related to Nuclear Energy and Natural Gas

No. Nuclear Energy Activities
1. The company conducts research, development, demonstration, and deployment of innovative power generation facilities that produce energy through nuclear processes with minimal fuel cycle waste, finances such activities, or has exposure to them. NO
2. The company engages in the construction and safe operation of new nuclear facilities for electricity or industrial heat production, including district heating systems or processes such as hydrogen production, as well as their safety-oriented modernisation using best available technologies, finances such activities, or has exposure to them. NO
3. The company engages in the safe operation of existing nuclear facilities generating electricity or industrial heat, including district heating systems or processes such as hydrogen production from nuclear energy, as well as their safety-oriented modernisation, finances such activities, or has exposure to them. NO
  Natural Gas Activities
4. The company engages in the construction or operation of power generation facilities using gaseous fossil fuels, finances such activities, or has exposure to them. YES
5. The company engages in the construction, modernisation, and operation of cogeneration plants producing heat/cooling and electricity using gaseous fossil fuels, finances such activities, or has exposure to them. YES
6. The company engages in the construction, modernisation, and operation of heat production facilities generating thermal/cooling energy using gaseous fossil fuels, finances such activities, or has exposure to them. YES

Template 2: Taxonomy-Aligned Business Activities (Denominator) [PLN million]

No. Type of Business Activity Amount and Share
CCM + CCA Climate Change Mitigation (CCM) Climate Change Adaptation (CCA)
Amount % Amount % Amount %
1. Amount and share of taxonomy-aligned business activities referred to in section 4.26 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
2. Amount and share of taxonomy-aligned business activities referred to in section 4.27 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
3. Amount and share of taxonomy-aligned business activities referred to in section 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
4. Amount and share of taxonomy-aligned business activities referred to in section 4.29 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
5. Amount and share of taxonomy-aligned business activities referred to in section 4.30 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
6. Amount and share of taxonomy-aligned business activities referred to in section 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
7. Amount and share of other taxonomy-aligned business activities not listed in rows 1-6 above in the denominator of the applicable key performance indicator 609 0,74% 596 0,72% 13 0,02%
8. Total applicable key performance indicator 609 0,74% 696 0,72% 13 0,02%

Template 3: Taxonomy-Aligned Business Activities (Numerator) [PLN million]

No. Type of Business Activity Amount and Share
(CCM+CCA) Climate Change Mitigation (CCM) Climate Change Adaptation (CCA)
Amount % Amount % Amount %
1. Amount and share of taxonomy-aligned business activities referred to in section 4.26 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the numerator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
2. Amount and share of taxonomy-aligned business activities referred to in section 4.27 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the numerator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
3. Amount and share of taxonomy-aligned business activities referred to in section 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the numerator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
4. Amount and share of taxonomy-aligned business activities referred to in section 4.29 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the numerator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
5. Amount and share of taxonomy-aligned business activities referred to in section 4.30 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the numerator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
6. Amount and share of taxonomy-aligned business activities referred to in section 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the numerator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
7. Amount and share of other taxonomy-aligned business activities not listed in rows 1-6 above in the numerator of the applicable key performance indicator 609 100% 596 97,80% 13 2,20%
8. Total amount and total share of taxonomy-aligned business activities in the numerator of the applicable key performance indicator 609 100% 596 97,80% 13 2,20%

Template 4: Taxonomy-Eligible but Not Taxonomy-Aligned Business Activities [PLN million]

No. Type of Business Activity Amount and Share
(CCM+CCA) Climate Change Mitigation (CCM) Climate Change Adaptation (CCA)
Amount % Amount % Amount %
1. Amount and share of taxonomy-eligible but not taxonomy-aligned business activities referred to in section 4.26 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
2. Amount and share of taxonomy-eligible but not taxonomy-aligned business activities referred to in section 4.27 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
3. Amount and share of taxonomy-eligible but not taxonomy-aligned business activities referred to in section 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
4. Amount and share of taxonomy-eligible but not taxonomy-aligned business activities referred to in section 4.29 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 1 0,00% 1 0,00% 0 0,00%
5. Amount and share of taxonomy-eligible but not taxonomy-aligned business activities referred to in section 4.30 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 450 0,54% 449 0,54% 1 0,00%
6. Amount and share of taxonomy-eligible but not taxonomy-aligned business activities referred to in section 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 16 0,02% 16 0,02% 0 0,00%
7. Amount and share of other taxonomy-eligible but not taxonomy-aligned business activities not listed in rows 1-6 above in the denominator of the applicable key performance indicator 7 230 8,73% 7 220 8,71% 10 0,01%
8. Total amount and total share of taxonomy-eligible but not taxonomy-aligned business activities in the denominator of the applicable key performance indicator 7 696 9,29% 7 685 9,28% 10 0,01%

Template 5: Non-Taxonomy-Eligible Business Activities [PLN million]

No. Type of Business Activity Amount Percentage Share
1. Amount and share of business activities referred to in row 1 of Template 1 that are non-taxonomy-eligible according to section 4.26 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00%
2. Amount and share of business activities referred to in row 2 of Template 1 that are non-taxonomy-eligible according to section 4.27 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00%
3. Amount and share of business activities referred to in row 3 of Template 1 that are non-taxonomy-eligible according to section 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00%
4. Amount and share of business activities referred to in row 4 of Template 1 that are non-taxonomy-eligible according to section 4.29 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00%
5. Amount and share of business activities referred to in row 5 of Template 1 that are non-taxonomy-eligible according to section 4.30 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00%
6. Amount and share of business activities referred to in row 6 of Template 1 that are non-taxonomy-eligible according to section 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00%
7. Amount and share of other non-taxonomy-eligible business activities not listed in rows 1-6 above in the denominator of the applicable key performance indicator 19 123 23,08%
8. Total amount and total share of non-taxonomy-eligible business activities in the denominator of the applicable key performance indicator 19 123 23,08%

Disclosures Based on Counterparty Key Performance Indicator by Capital Expenditures (KPI Capex) – Green Asset Ratio in Relation to Flow in 2024

Template 1: Activities Related to Nuclear Energy and Natural Gas

No. Nuclear Energy Activities
1. The company conducts research, development, demonstration, and deployment of innovative power generation facilities that produce energy through nuclear processes with minimal fuel cycle waste, finances such activities, or has exposure to them. NO
2. The company engages in the construction and safe operation of new nuclear facilities for electricity or industrial heat production, including district heating systems or processes such as hydrogen production, as well as their safety-oriented modernisation using best available technologies, finances such activities, or has exposure to them. NO
3. The company engages in the safe operation of existing nuclear facilities generating electricity or industrial heat, including district heating systems or processes such as hydrogen production from nuclear energy, as well as their safety-oriented modernisation, finances such activities, or has exposure to them. NO
  Natural Gas Activities
4. The company engages in the construction or operation of power generation facilities using gaseous fossil fuels, finances such activities, or has exposure to them. YES
5. The company engages in the construction, modernisation, and operation of cogeneration plants producing heat/cooling and electricity using gaseous fossil fuels, finances such activities, or has exposure to them. YES
6. The company engages in the construction, modernisation, and operation of heat production facilities generating thermal/cooling energy using gaseous fossil fuels, finances such activities, or has exposure to them. YES

Template 2: Taxonomy-Aligned Business Activities (Denominator) [PLN million]

No. Type of Business Activity Amount and Share
CCM + CCA Climate Change Mitigation (CCM) Climate Change Adaptation (CCA)
Amount % Amount % Amount %
1. Amount and share of taxonomy-aligned business activities referred to in section 4.26 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
2. Amount and share of taxonomy-aligned business activities referred to in section 4.27 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
3. Amount and share of taxonomy-aligned business activities referred to in section 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
4. Amount and share of taxonomy-aligned business activities referred to in section 4.29 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
5. Amount and share of taxonomy-aligned business activities referred to in section 4.30 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
6. Amount and share of taxonomy-aligned business activities referred to in section 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
7. Amount and share of other taxonomy-aligned business activities not listed in rows 1-6 above in the denominator of the applicable key performance indicator 1 250 1,51% 1 231 1,49% 19 0,02%
8. Total applicable key performance indicator 1 250 1,51% 1 231 1,49% 19 0,02%

Template 3: Taxonomy-Aligned Business Activities (Numerator) [PLN million]

No. Type of Business Activity Amount and Share
(CCM+CCA) Climate Change Mitigation (CCM) Climate Change Adaptation (CCA)
Amount % Amount % Amount %
1. Amount and share of taxonomy-aligned business activities referred to in section 4.26 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the numerator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
2. Amount and share of taxonomy-aligned business activities referred to in section 4.27 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the numerator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
3. Amount and share of taxonomy-aligned business activities referred to in section 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the numerator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
4. Amount and share of taxonomy-aligned business activities referred to in section 4.29 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the numerator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
5. Amount and share of taxonomy-aligned business activities referred to in section 4.30 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the numerator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
6. Amount and share of taxonomy-aligned business activities referred to in section 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the numerator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
7. Amount and share of other taxonomy-aligned business activities not listed in rows 1-6 above in the numerator of the applicable key performance indicator 1 250 100,00% 1 231 98,47% 19 1,53%
8. Total amount and total share of taxonomy-aligned business activities in the numerator of the applicable key performance indicator 1 250 100,00% 1 231 98,47% 19 1,53%

Template 4: Taxonomy-Eligible but Not Taxonomy-Aligned Business Activities [PLN million]

No. Type of Business Activity Amount and Share
(CCM+CCA) Climate Change Mitigation (CCM) Climate Change Adaptation (CCA)
Amount % Amount % Amount %
1. Amount and share of taxonomy-eligible but not taxonomy-aligned business activities referred to in section 4.26 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
2. Amount and share of taxonomy-eligible but not taxonomy-aligned business activities referred to in section 4.27 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
3. Amount and share of taxonomy-eligible but not taxonomy-aligned business activities referred to in section 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00% 0 0,00% 0 0,00%
4. Amount and share of taxonomy-eligible but not taxonomy-aligned business activities referred to in section 4.29 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 228 0,27% 228 0,27% 0 0,00%
5. Amount and share of taxonomy-eligible but not taxonomy-aligned business activities referred to in section 4.30 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 238 0,29% 238 0,29% 0 0,00%
6. Amount and share of taxonomy-eligible but not taxonomy-aligned business activities referred to in section 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 65 0,08% 65 0,08% 0 0,00%
7. Amount and share of other taxonomy-eligible but not taxonomy-aligned business activities not listed in rows 1-6 above in the denominator of the applicable key performance indicator 7 634 9,21% 7 587 9,16% 47 0,06%
8. Total amount and total share of taxonomy-eligible but not taxonomy-aligned business activities in the denominator of the applicable key performance indicator 8 164 9,85% 8 118 9,80% 47 0,06%

Template 5: Non-Taxonomy-Eligible Business Activities [PLN million]

No. Type of Business Activity Amount Percentage Share
1. Amount and share of business activities referred to in row 1 of Template 1 that are non-taxonomy-eligible according to section 4.26 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00%
2. Amount and share of business activities referred to in row 2 of Template 1 that are non-taxonomy-eligible according to section 4.27 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00%
3. Amount and share of business activities referred to in row 3 of Template 1 that are non-taxonomy-eligible according to section 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00%
4. Amount and share of business activities referred to in row 4 of Template 1 that are non-taxonomy-eligible according to section 4.29 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00%
5. Amount and share of business activities referred to in row 5 of Template 1 that are non-taxonomy-eligible according to section 4.30 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00%
6. Amount and share of business activities referred to in row 6 of Template 1 that are non-taxonomy-eligible according to section 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139 in the denominator of the applicable key performance indicator 0 0,00%
7. Amount and share of other non-taxonomy-eligible business activities not listed in rows 1-6 above in the denominator of the applicable key performance indicator 18 014 21,74%
8. Total amount and total share of non-taxonomy-eligible business activities in the denominator of the applicable key performance indicator 18 014 21,74%

Explanations Regarding the Nature and Objectives of Taxonomy-Aligned Business Activities and Their Development Over Time, Starting from the Second Year of Implementation, with a Distinction Between Business-Related, Methodological, and Data-Related Elements

The highest share of the Green Asset Ratio (GAR) was attributed to the Group’s exposures towards non-financial corporations, particularly in general-purpose financing and household mortgage lending.

The sustainable activities identified within the Group’s portfolio, involving non-financial corporations covered by NFRD, primarily contributed to the CCM (Climate Change Mitigation) objective.

The highest gross carrying amount of environmentally sustainable activities was found among Group companies operating in the electricity generation, distribution, and trade sectors.

A significant growth of key performance indicators’ values both regarding to turnover (KPI Turnover) and capital expenditures (KPI Capex) is observed compared to the Group’s 2023 disclosures.

While the value of total green assets (included in the denominator) remained comparable year to year the Group observed a material growth in sustainable exposures’ worth (taxonomy-aligned) as regards:

  • General financing for financial and non-financial undertakings identified based on key performance indicators disclosed by the Group’s clients as part of their own taxonomy disclosures,
  • Household financing – mortgage-backed loans.

As regards general financing, there have been no changes in the methodology used to assess taxonomy alignment or data sources, for which clients’ taxonomy disclosures were used analogous to the assessment conducted in 2023.

In the case of household financing, changes in demand for primary energy in buildings (and consequently changes in energy demand reflecting 15% of the most energy efficient buildings – this indicator is published by the Ministry of Economic Development and Technology and in 2024 it increased relative to 2023) impacted the value of taxonomy-aligned exposures.

The Group analysed its actvity related to household financing and referred to changes introduced in the accounting policy related to recognition of the impact of legal risk arising from court proceedings related to CHF mortgage loans. The changes implemented in 2024 did affect the total gross carrying amount of mortgage-backed loans granted to households, but the impact of these changes on the gross carrying amount of loans in accordance with the taxonomy was negligible
and not reflected in the value of the key indicator of green assets.

Compliance with Regulation (EU) 2020/852 in Business Strategy, Product Design, and Collaboration with Customers and Counterparties

In line with its ESG Strategy, Bank Pekao supports customers in their energy transition and climate adaptation, finances the development of renewable energy sources (RES), and invests in new technologies.

Supporting the green economic transition, the Bank focuses its financing of environmental investments on activities related to:

  • Low-emission construction,
  • Low-emission transportation,
  • Photovoltaic installations,
  • Photovoltaic installations,
  • Biogas plants,

These activities support the first two environmental objectives of the Taxonomy, namely Climate Change Mitigation (CCM) and Climate Change Adaptation (CCA).

When structuring its credit offerings, the Bank engages in dialogue with customers to tailor solutions that support their environmental and climate transition plans, enabling them to achieve the environmental and climate goals set out in their business strategies.

In line with its Credit Risk Policy, the ESG risk assessment, including climate-related risks, is an integral part of the credit risk evaluation process for business transactions. In addition to assessing creditworthiness and credit risk in the strict sense, the Group carefully evaluates transaction-specific risks, including legal, reputational, and political risks, as well as ESG risks – including climate and environmental risks – money laundering and terrorist financing risks, and conflict of interest risks.

Additional or Supplementary Information Regarding the Bank’s Strategy and the Significance of Financing Taxonomy-Aligned Business Activities Within the Overall Business Operations

In 2021, the Bank adopted and published its ESG Strategy for 2021-2024, titled “A Responsible Bank Supporting Sustainable Development”, defining objectives related to environmental protection, economic and social development, and the sustainable growth of the Bank itself. The ESG Strategy is built on three pillars: “Environment”, “Social Responsibility”, and “Governance”. Each pillar includes specific KPIs set for each year of the strategy’s implementation.

As part of the “Environment” pillar, the Bank has committed to achieving the following goals[1] by the end of 2024:

  • A share of high-emission financing in the total loan portfolio below 1.0%,
  • Financing over PLN 8 billion in sustainable projects between 2021-2024,
  • Supporting ESG bond issuances by customers worth over PLN 22 billion between 2021-2024,
  • Achieving a green financing share above 4.0% in the total loan portfolio.

The Bank classifies green, social, and brown exposures in accordance with definitions outlined in its ESG Strategy, further refined in internal documentation.

In 2024, the Bank significantly exceeded the 4% green financing target set in the ESG Strategy and continues efforts to increase this share further. The difference between the green financing share and the reported GAR results from differences in the definition of green assets and variations in the treatment of specific asset categories. The GAR applies only to companies subject to NFRD, households, and public sector financing (JST), excluding a large portion of other business activities. In contrast, the green financing share refers to the Bank’s entire loan portfolio, encompassing a broader range of financed customers and sectors.

The indicated targets were formulated in Bank Pekao S.A. ESG Strategy 2021 -2024 (“Responsible Bank Supporting Sustainable Development”), approved in 2021, therefore it is not possible to disclose the minimum target disclosure requirements (ESRS MDR-T) for these targets.

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