Bank bonds (listed equity and bonds)

Hi there,

For a bank setting an SBTi, if their balance sheet includes investments into bonds issued by other banks are these a) in scope, and b) if yes, and they look to set at target for these using a portfolio coverage or temperature rating approach, which emissions should be considered? Is it the scope 1 and 2 of the bank, and the financed emissions (scope 3 category 15 of the bank)?

Thank you

Yes @VickyH, these bonds are in scope and all scopes should be included.