Asset groups excluded from the coverage ratio denominator - Central Bank securities

Criteria
1

Hi everyone!

Could you please advise if central bank debt securities held for liquidity purposes as required by legal requirements should be classified as Non-Operational Assets and therefore subtracted from balance sheet in portfolio boundary table as indicated in SBTi CRITERIA ASSESSMENT INDICATORS (FI C18.2)?

Thanks

2

They should be considered as out-of-scope but included in the coverage denominator.