Financial year N

Year

Substantial contribution criteria

DNSH criteria (‘Does Not Significantly Harm’) ()

Economic Activities (1)

Code () (2)

Turnover (3)

Proportion of Turnover, year N (4)

Climate Change Mitigation (5)

Climate Change Adaptation (6)

Water (7)

Pollution (8)

Circular Economy (9)

Biodiversity (10)

Climate Change Mitigation (11)

Climate Change Adaptation (12)

Water (13)

Pollution (14)

Circular Economy (15)

Biodiversity (16)

Minimum Safeguards (17)

Proportion of Taxonomy-aligned (A.1.) or -eligible (A.2.) turnover, year N-1 (18)

Category enabling activity (19)

Category transitional activity (20)

Text

Currency

%

Y; N; N/EL () ()

Y; N; N/EL () ()

Y; N; N/EL () ()

Y; N; N/EL () ()

Y; N; N/EL () ()

Y; N; N/EL () ()

Y/N

Y/N

Y/N

Y/N

Y/N

Y/N

Y/N

%

E

T

A.  TAXONOMY-ELIGIBLE ACTIVITIES

A.1.  Environmentally sustainable activities (Taxonomy-aligned)

Activity 1

%

Y

Y

Y

Y

Y

Y

Y

%

Activity 1 ()

%

Y

Y

Y

Y

Y

Y

Y

%

E

Activity 2

%

Y

Y

Y

Y

Y

Y

Y

%

T

Turnover of environmentally sustainable activities (Taxonomy-aligned) (A.1)

%

%

%

%

%

%

%

Y

Y

Y

Y

Y

Y

Y

%

Of which enabling

%

%

%

%

%

%

%

Y

Y

Y

Y

Y

Y

Y

%

E

Of which transitional

%

%

Y

Y

Y

Y

Y

Y

Y

%

T

A.2.  Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) ()

EL; N/EL ()

EL; N/EL ()

EL; N/EL ()

EL; N/EL ()

EL; N/EL ()

EL; N/EL ()

Activity 1 ()

%

EL

EL

EL

%

Turnover of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2)

%

%

%

%

%

%

%

%

A.  Turnover of Taxonomy-eligible activities (A.1+A.2)

%

%

%

%

%

%

%

B.  TAXONOMY-NON-ELIGIBLE ACTIVITIES

Turnover of Taxonomy-non-eligible activities

%

TOTAL

100 %

Financial year N

Year

Substantial contribution criteria

DNSH criteria (‘Does Not Significantly Harm’) ()

Economic Activities (1)

Code () (2)

CapEx (3)

Proportion of CapEx, year N (4)

Climate Change Mitigation (5)

Climate Change Adaptation (6)

Water (7)

Pollution (8)

Circular Economy(9)

Biodiversity(10)

Climate Change Mitigation (11)

Climate Change Adaptation (12)

Water (13)

Pollution (14)

Circular Economy (15)

Biodiversity (16)

Minimum Safeguards (17)

Proportion of Taxonomy-aligned (A.1.) or eligible (A.2.) CapEx, year N-1 (18)

Category enabling activity (19)

Category transitional activity (20)

Text

Currency

%

Y; N; N/EL () ()

Y; N; N/EL () ()

Y; N; N/EL () ()

Y; N; N/EL () ()

Y; N; N/EL () ()

Y; N; N/EL () ()

Y/N

Y/N

Y/N

Y/N

Y/N

Y/N

Y/N

%

E

T

A.  TAXONOMY-ELIGIBLE ACTIVITIES

A.1.  Environmentally sustainable activities (Taxonomy-aligned)

Activity 1

%

Y

Y

Y

Y

Y

Y

Y

%

Activity 1 ()

%

Y

Y

Y

Y

Y

Y

Y

%

E

Activity 2

%

Y

Y

Y

Y

Y

Y

Y

%

T

CapEx of environmentally sustainable activities (Taxonomy-aligned) (A.1)

%

%

%

%

%

%

%

Y

Y

Y

Y

Y

Y

Y

%

Of which enabling

%

%

%

%

%

%

%

Y

Y

Y

Y

Y

Y

Y

%

E

Of which transitional

%

%

Y

Y

Y

Y

Y

Y

Y

%

T

A.2.  Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) ()

EL; N/EL ()

EL; N/EL ()

EL; N/EL ()

EL; N/EL ()

EL; N/EL ()

EL; N/EL ()

Activity 1 ()

%

%

CapEx of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2)

%

%

%

%

%

%

%

%

A.  CapEx of Taxonomy-eligible activities (A.1+A.2)

%

%

%

%

%

%

%

B.  TAXONOMY-NON-ELIGIBLE ACTIVITIES

CapEx of Taxonomy-non-eligible activities

%

TOTAL

100 %

Financial year N

Year

Substantial contribution criteria

DNSH criteria (‘Does Not Significantly Harm’) ()

Economic Activities (1)

Code () (2)

OpEx (3)

Proportion of OpEx, year N (4)

Climate Change Mitigation (5)

Climate Change Adaptation (6)

Water (7)

Pollution (8)

Circular Economy (9)

Biodiversity (10)

Climate Change Mitigation (11)

Climate Change Adaptation (12)

Water (13)

Pollution (14)

Circular Economy (15)

Biodiversity (16)

Minimum Safeguards (17)

Proportion of Taxonomy-aligned (A.1.) or -eligible (A.2.) OpEx, year N-1 (18)

Category enabling activity (19)

Category transitional activity (20)

Text

Currency

%

Y; N; N/EL () ()

Y; N; N/EL () ()

Y; N; N/EL () ()

Y; N; N/EL () ()

Y; N; N/EL () ()

Y; N; N/EL () ()

Y/N

Y/N

Y/N

Y/N

Y/N

Y/N

Y/N

%

E

T

A.  TAXONOMY-ELIGIBLE ACTIVITIES

A.1.  Environmentally sustainable activities (Taxonomy-aligned)

Activity 1

%

Y

Y

Y

Y

Y

Y

Y

%

Activity 1 (*1)

%

Y

Y

Y

Y

Y

Y

Y

%

E

Activity 2

%

Y

Y

Y

Y

Y

Y

Y

%

T

OpEx of environmentally sustainable activities (Taxonomy-aligned) (A.1)

%

%

%

%

%

%

%

Y

Y

Y

Y

Y

Y

Y

%

Of which enabling

%

%

%

%

%

%

%

Y

Y

Y

Y

Y

Y

Y

%

E

Of which transitional

%

%

Y

Y

Y

Y

Y

Y

Y

%

T

A.2.  Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) ()

EL; N/EL ()

EL; N/EL ()

EL; N/EL ()

EL; N/EL ()

EL; N/EL ()

EL; N/EL ()

Activity 1 ()

%

%

OpEx of Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities) (A.2)

%

%

%

%

%

%

%

%

A.  OpEx of Taxonomy eligible activities (A.1+A.2)

%

%

%

%

%

%

%

B.  TAXONOMY-NON-ELIGIBLE ACTIVITIES

OpEx of Taxonomy-non-eligible activities

%

TOTAL

100 %

The weighted average value of all the investments that are directed at funding, or are associated with taxonomy-aligned economic activities relative to the value of total assets covered by the KPI, with following weights for investments in undertakings per below:

Turnover-based: %

CapEx—based: %

The weighted average value of all the investments that are directed at funding, or are associated with taxonomy-aligned economic activities, with following weights for investments in undertakings per below:

Turnover-based: [monetary amount]

CapEx-based: [monetary amount]

The percentage of assets covered by the KPI relative to total investments (total AuM). Excluding investments in sovereign entities, Coverage ratio: %

The monetary value of assets covered by the KPI. Excluding investments in sovereign entities.

Coverage: [monetary amount]

Additional, complementary disclosures: breakdown of denominator of the KPI

The percentage of derivatives relative to total assets covered by the KPI.

X %

The value in monetary amounts of derivatives:.

[monetary amount]

The proportion of exposures to EU financial and non-financial undertakings not subject to Articles 19a and 29a of Directive 2013/34/EU over total assets covered by the KPI:

For non-financial undertakings:

For financial undertakings:

Value of exposures to EU financial and non-financial undertakings not subject to Articles 19a and 29a of Directive 2013/34/EU:

For non-financial undertakings: [monetary amount]

For financial undertakings: [monetary amount]

The proportion of exposures to financial and non-financial undertakings from non-EU countries not subject to Articles 19a and 29a of Directive 2013/34/EU over total assets covered by the KPI:

For non-financial undertakings:

For financial undertakings:

Value of exposures to financial and non-financial undertakings from non-EU countries not subject to Articles 19a and 29a of Directive 2013/34/EU:

For non-financial undertakings: [monetary amount]

For financial undertakings: [monetary amount]

The proportion of exposures to financial and non-financial undertakings subject to Articles 19a and 29a of Directive 2013/34/EU over total assets covered by the KPI:

For non-financial undertakings:

For financial undertakings:

Value of exposures to financial and non-financial undertakings subject to Articles 19a and 29a of Directive 2013/34/EU:

For non-financial undertakings: [monetary amount]

For financial undertakings: [monetary amount]

▼M2

The proportion of exposures to other counterparties and assets over total assets covered by the KPI:

X %

Value of exposures to other counterparties and assets:

[monetary amount]

▼B

The value of all the investments that are funding economic activities that are not taxonomy-eligible relative to the value of total assets covered by the KPI:

X %

Value of all the investments that are funding economic activities that are not taxonomy-eligible:

[monetary amount]

The value of all the investments that are funding taxonomy-eligible economic activities, but not taxonomy-aligned relative to the value of total assets covered by the KPI:

X %

Value of all the investments that are funding Taxonomy-eligible economic activities, but not taxonomy-aligned:

[monetary amount]

Additional, complementary disclosures: breakdown of numerator of the KPI

The proportion of Taxonomy-aligned exposures to financial and non-financial undertakings subject to Articles 19a and 29a of Directive 2013/34/EU over total assets covered by the KPI:

For non-financial undertakings:

Turnover-based: %

Capital expenditures-based: %

For financial undertakings:

Turnover-based: %

Capital expenditures-based: %

Value of Taxonomy-aligned exposures to financial and non-financial undertakings subject to Articles 19a and 29a of Directive 2013/34/EU:

For non-financial undertakings:

Turnover-based: [monetary amount]

Capital expenditures-based: [monetary amount]

For financial undertakings:

Turnover-based: [monetary amount]

Capital expenditures-based: [monetary amount]

▼M2

The proportion of Taxonomy-aligned exposures to other counterparties and assets over total assets covered by the KPI:

Turnover-based: %

Capital expenditures-based: %

Value of Taxonomy-aligned exposures to other counterparties and assets:

Turnover-based: [monetary amount]

Capital expenditures-based: [monetary amount]

▼B

Breakdown of the numerator of the KPI per environmental objective

Taxonomy-aligned activities –:

(1)  Climate change mitigation

Turnover: %

CapEx:%

Transitional activities: A% (Turnover; CapEx)

Enabling activities: B% (Turnover; CapEx)

(2)  Climate change adaptation

Turnover: %

CapEx:%

►M2   ◄
Enabling activities: B% (Turnover; CapEx)

(3)  The sustainable use and protection of water and marine resources

Turnover: %

CapEx:%

►M2   ◄
Enabling activities: B% (Turnover; CapEx)

(4)  The transition to a circular economy

Turnover: %

CapEx:%

►M2   ◄
Enabling activities: B% (Turnover; CapEx)

(5)  Pollution prevention and control

Turnover: %

CapEx:%

►M2   ◄
Enabling activities: B% (Turnover; CapEx)

(6)  The protection and restoration of biodiversity and ecosystems

Turnover: %

CapEx:%

►M2   ◄
Enabling activities: B% (Turnover; CapEx)

Environmental objectives

First step

Second step

Green asset ratio (GAR)

Climate change mitigation

(CCM)

Proportion of loans and advances/debt securities/equity instruments financing Taxonomy-eligible economic activities for the objective of climate change mitigation as compared to total loans to/debt securities/equity instruments of non-financial undertakings and all other covered on-balance sheet assets

Proportion of loans and advances/debt securities/equity instruments financing Taxonomy-aligned economic activities for the objective of climate change mitigation, compared to loans and advances/debt securities/equity instruments financing economic activities in sectors covered by the Taxonomy for the objective of climate change mitigation

Of which: use of proceeds

Of which: enabling activities

Of which: transitional activities

Proportion of loans and advances/debt securities/equity instruments financing Taxonomy-aligned economic activities for the objective of climate change mitigation, compared to total loans and advances/debt securities/equity instruments of non-financial undertakings and all other covered on-balance sheet assets

Of which: use of proceeds

Of which: enabling activities

Of which: transitional activities

Stock and flow

Climate change adaptation

(CCA)

Proportion of loans and advances/debt securities/equity instruments financing Taxonomy-eligible economic activities for the objective of climate change adaptation compared to total loans to/debt securities/equity instruments of non-financial undertakings and all other covered on-balance sheet assets

Proportion of loans and advances/debt securities/equity instruments financing Taxonomy-aligned economic activities for the objective of climate change adaptation compared to loans and advances/debt securities/equity instruments financing economic activities in sectors covered by the Taxonomy for the objective of climate change adaptation

Of which: use of proceeds

Of which: enabling activities

Proportion of loans and advances/debt securities/equity instruments financing Taxonomy-aligned economic activities for the objective of climate change adaptation compared to total loans and advances/debt securities/equity instruments of non-financial undertakings and all other covered on-balance sheet assets

Of which: use of proceeds

Of which: enabling activities

Stock and flow

Water and marine resources

(WTR)

Proportion of loans and advances/debt securities/equity instruments financing Taxonomy-eligible economic activities for the objective of sustainable use and protection of water and marine resources compared to total loans to/debt securities/equity instruments of non-financial undertakings and all other covered on-balance sheet assets

Proportion of loans and advances/debt securities/equity instruments financing Taxonomy-aligned economic activities for the objective of sustainable use and protection of water and marine resources compared to loans and advances/debt securities/equity instruments financing economic activities in sectors covered by the Taxonomy for the objective of sustainable use and protection of water and marine resources

Of which: use of proceeds

Of which: enabling activities

Proportion of loans and advances/debt securities/equity instruments financing Taxonomy-aligned economic activities for the objective of sustainable use and protection of water and marine resources compared to total loans and advances/debt securities/equity instruments of non-financial undertakings and all other covered on-balance sheet assets

Of which: use of proceeds

Of which: enabling activities

Stock and flow

Circular economy

(CE)

Proportion of loans and advances/debt securities/equity instruments financing Taxonomy-eligible economic activities for the objective of transition to a circular economy compared to total loans to/debt securities/equity instruments of non-financial undertakings and all other covered on-balance sheet assets

Proportion of loans and advances/debt securities/equity instruments financing Taxonomy-aligned economic activities for the objective of transition to a circular economy compared to loans and advances/debt securities/equity instruments financing economic activities in sectors covered by the Taxonomy for the objective of transition to a circular economy

Of which: use of proceeds

Of which: enabling activities

Proportion of loans and advances/debt securities/equity instruments financing Taxonomy-aligned economic activities for the objective of transition to a circular economy compared to total loans and advances/debt securities/equity instruments of non-financial undertakings and all other covered on-balance sheet assets

Of which: use of proceeds

Of which: enabling activities

Stock and flow

Pollution

(PPC)

Proportion of loans and advances/debt securities/equity instruments financing Taxonomy-eligible economic activities for the objective of pollution prevention control compared to total loans to/debt securities/equity instruments of non-financial undertakings and all other covered on-balance sheet assets

Proportion of loans and advances/debt securities/equity instruments financing Taxonomy-aligned economic activities for the objective of pollution prevention control compared to loans and advances/debt securities/equity instruments financing economic activities in sectors covered by the Taxonomy for the objective of pollution prevention control

Of which: use of proceeds

Of which: enabling activities

Proportion of loans and advances/debt securities/equity instruments financing Taxonomy-aligned economic activities for the objective of pollution prevention and control compared to total loans and advances/debt securities/equity instruments of non-financial undertakings and all other covered on-balance sheet assets

Of which: use of proceeds

Of which: enabling activities

Stock and flow

Biodiversity and Ecosystems

(BIO)

Proportion of loans and advances/debt securities/equity instruments financing Taxonomy-eligible economic activities for the objective of protection and restoration of biodiversity and ecosystems compared to total loans to/debt securities/equity instruments of non-financial undertakings and all other covered on-balance sheet assets

Proportion of loans and advances/debt securities/equity instruments financing Taxonomy-aligned economic activities for the objective of protection and restoration of biodiversity and ecosystems compared to loans and advances/debt securities/equity instruments financing economic activities in sectors covered by the Taxonomy for the objective of protection and restoration of biodiversity and ecosystems

Of which: use of proceeds

Of which: enabling activities

Proportion of loans and advances/debt securities/equity instruments financing Taxonomy-aligned economic activities for the objective of protection and restoration of biodiversity and ecosystems compared to total loans and advances/debt securities/equity instruments of non-financial undertakings and all other covered on-balance sheet assets

Of which: use of proceeds

Of which: enabling activities

Stock and flow

Template number

Name

0

Summary of KPIs

1

Assets for the calculation of GAR

2

GAR sector information

3

GAR KPI stock

4

GAR KPI flow

5

KPI off-balance-sheet exposures

6

KPI on fees and commissions income from services other than lending and asset management

7

KPI Trading book portfolio

Total environmentally sustainable assets

KPI (*4)

KPI (*5)

% coverage (over total assets) (*3)

% 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

Total environmentally sustainable activities

KPI

KPI

% 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)

Trading book (*1)

Financial guarantees

Assets under management

Fees and commissions income (*2)

Note 1:  Across the reporting templates: cells shaded in black should not be reported.

Note 2:  Fees and Commissions (sheet 6) and Trading Book (sheet 7) KPIs shall only apply starting 2026. SMEs’ inclusion in these KPI will only apply subject to a positive result of an impact assessment.

1.  Institution shall dislcose in this template the GAR KPIs on stock of loans calculated based on the data disclosed in template 1, on covered assets, and by applying the formulas proposed in this template

2.  Information on the GAR (green asset ratio of ‘eligible’ activities) shall be accompanied with information on the proportion of total assets covered by the GAR

3.  Credit institutions can, in addition to the information included in this template, show the proportion of assets funding taxonomy relevant sectors that are environmentally sustainable (Taxonomy-aligned). This information would enrich the information on the KPI on environmentally sustainable assets compared to total covered assets

4.  Credit institutions shall duplicate this template for revenue-based and CapEx-based disclosures

Template number

Name

0

Summary of KPIs to be disclosed by investment firms under Article 8 Taxonomy Regulation

1

KPI IF – Dealing on own account services

2

KPI IF – Other services

Total environmentally sustainable assets

KPI (*3)

KPI (*4)

% coverage (over total assets) (*2)

Main KPI (for dealing on own account)

Green asset ratio

Total revenue from environmentally sustainable services and activities

KPI

KPI

% coverage (over total revenue)

Main KPI (for services and activities other than dealing on own account)

KPI on Revenue (*1)

Substantial contribution to climate change adaptation

DNSH (Do No Significant Harm)

Economic activities (1)

Absolute premiums, year t (2)

Proportion of premiums, year t (3)

Proportion of premiums, year t-1 (4)

Climate change mitigation (5)

Water and marine resources (6)

Circular economy (7)

Pollution (8)

Biodiversity and ecosystems (9)

Minimum safeguards (10)

Currency

%

%

Y/N

Y/N

Y/N

Y/N

Y/N

Y/N

A.1.  Non-life insurance and reinsurance underwriting Taxonomy-aligned activities (environmentally sustainable)

A.1.1.  Of which reinsured

A.1.2.  Of which stemming from reinsurance activity

A.1.2.1.  Of which reinsured (retrocession)

A.2.  Non-life insurance and reinsurance underwriting Taxonomy-eligible but not environmentally sustainable activities (not Taxonomy-aligned activities)

B.  Non-life insurance and reinsurance underwriting Taxonomy-non-eligible activities

Total (A.1 + A.2 +B)

100 %

100 %

‘Premiums’ in columns (2) and (3) shall be reported as gross premiums written or, as applicable, turnover relating to non-life insurance or reinsurance activity.

The information in column (4) shall be reported in disclosures in the year 2024 and thereafter.

Non-life insurance and reinsurance can only be aligned with Regulation (EU) 2020/852 as activity that enables climate change adaptation.

The weighted average value of all the investments of insurance or reinsurance undertakings that are directed at funding, or are associated with Taxonomy-aligned economic activities relative to the value of total assets covered by the KPI, with following weights for investments in undertakings per below:

Turnover-based: %

Capital expenditures-based: %

The weighted average value of all the investments of insurance or reinsurance undertakings that are directed at funding, or are associated with Taxonomy-aligned economic activities, with following weights for investments in undertakings per below:

Turnover-based: [monetary amount]

Capital expenditures-based: [monetary amount]

The percentage of assets covered by the KPI relative to total investments of insurance or reinsurance undertakings (total AuM). Excluding investments in sovereign entities.

Coverage ratio: %

The monetary value of assets covered by the KPI. Excluding investments in sovereign entities.

Coverage: [monetary amount]

Additional, complementary disclosures: breakdown of denominator of the KPI

The percentage of derivatives relative to total assets covered by the KPI.

X %

The value in monetary amounts of derivatives.

[monetary amount]

The proportion of exposures to financial and non-financial undertakings not subject to Articles 19a and 29a of Directive 2013/34/EU over total assets covered by the KPI:

For non-financial undertakings:

For financial undertakings:

Value of exposures to financial and non-financial undertakings not subject to Articles 19a and 29a of Directive 2013/34/EU:

For non-financial undertakings: [monetary amount]

For financial undertakings: [monetary amount]

The proportion of exposures to financial and non-financial undertakings from non-EU countries not subject to Articles 19a and 29a of Directive 2013/34/EU over total assets covered by the KPI:

For non-financial undertakings:

For financial undertakings:

Value of exposures to financial and non-financial undertakings from non-EU countries not subject to Articles 19a and 29a of Directive 2013/34/EU:

For non-financial undertakings: [monetary amount]

For financial undertakings: [monetary amount]

The proportion of exposures to financial and non-financial undertakings subject to Articles 19a and 29a of Directive 2013/34/EU over total assets covered by the KPI:

For non-financial undertakings: X %

For financial undertakings: X %

Value of exposures to financial and non-financial undertakings subject to Articles 19a and 29a of Directive 2013/34/EU:

For non-financial undertakings: [monetary amount]

For financial undertakings: [monetary amount]

▼M2

The proportion of exposures to other counterparties and assets over total assets covered by the KPI:

X %

Value of exposures to other counterparties and assets:

[monetary amount]

▼B

The proportion of the insurance or reinsurance undertaking’s investments other than investments held in respect of life insurance contracts where the investment risk is borne by the policy holders, that are directed at funding, or are associated with, Taxonomy-aligned economic activities: X %

Value of insurance or reinsurance undertaking’s investments other than investments held in respect of life insurance contracts where the investment risk is borne by the policy holders, that are directed at funding, or are associated with, Taxonomy-aligned economic activities: [monetary amount]

The value of all the investments that are funding economic activities that are not Taxonomy-eligible relative to the value of total assets covered by the KPI:

X %

Value of all the investments that are funding economic activities that are not Taxonomy-eligible:

[monetary amount]

The value of all the investments that are funding Taxonomy-eligible economic activities, but not Taxonomy-aligned relative to the value of total assets covered by the KPI:

X %

Value of all the investments that are funding Taxonomy-eligible economic activities, but not Taxonomy-aligned:

[monetary amount]

Additional, complementary disclosures: breakdown of numerator of the KPI

The proportion of Taxonomy-aligned exposures to financial and non-financial undertakings subject to Articles 19a and 29a of Directive 2013/34/EU over total assets covered by the KPI:

For non-financial undertakings:

Turnover-based: %

Capital expenditures-based: %

For financial undertakings:

Turnover-based: %

Capital expenditures-based: %

Value of Taxonomy-aligned exposures to financial and non-financial undertakings subject to Articles 19a and 29a of Directive 2013/34/EU:

For non-financial undertakings:

Turnover-based: [monetary amount]

Capital expenditures-based: [monetary amount]

For financial undertakings:

Turnover-based: [monetary amount]

Capital expenditures-based: [monetary amount]

The proportion of the insurance or reinsurance undertaking’s investments other than investments held in respect of life insurance contracts where the investment risk is borne by the policy holders, that are directed at funding, or are associated with, Taxonomy-aligned:

Turnover-based: %

Capital expenditures-based: %

Value of insurance or reinsurance undertaking’s investments other than investments held in respect of life insurance contracts where the investment risk is borne by the policy holders, that are directed at funding, or are associated with, Taxonomy-aligned:

Turnover-based: [monetary amount]

Capital expenditures-based: [monetary amount]

▼M2

The proportion of Taxonomy-aligned exposures to other counterparties and assets over total assets covered by the KPI:

Turnover-based: %

Capital expenditures-based: %

Value of Taxonomy-aligned exposures to other counterparties and assets over total assets covered by the KPI:

Turnover-based: [monetary amount]

Capital expenditures-based: [monetary amount]

▼B

Breakdown of the numerator of the KPI per environmental objective

Taxonomy-aligned activities – provided ‘do-not-significant-harm’(DNSH) and social safeguards positive assessment:

(1)  Climate change mitigation

Turnover: %

CapEx: %

Transitional activities: A % (Turnover; CapEx)

Enabling activities: B % (Turnover; CapEx)

(2)  Climate change adaptation

Turnover: %

CapEx: %

►M2   ◄
Enabling activities: B % (Turnover; CapEx)

(3)  The sustainable use and protection of water and marine resources

Turnover: %

CapEx: %

►M2   ◄
Enabling activities: B % (Turnover; CapEx)

(4)  The transition to a circular economy

Turnover: %

CapEx: %

►M2   ◄
Enabling activities: B % (Turnover; CapEx)

(5)  Pollution prevention and control

Turnover: %

CapEx: %

►M2   ◄
Enabling activities: B % (Turnover; CapEx)

(6)  The protection and restoration of biodiversity and ecosystems

Turnover: %

CapEx: %

►M2   ◄
Enabling activities: B % (Turnover; CapEx)

Row

Nuclear energy related activities

1.

The undertaking carries out, funds or has exposures to research, development, demonstration and deployment of innovative electricity generation facilities that produce energy from nuclear processes with minimal waste from the fuel cycle.

YES/NO

2.

The undertaking carries out, funds or has exposures to construction and safe operation of new nuclear installations to produce electricity or process heat, including for the purposes of district heating or industrial processes such as hydrogen production, as well as their safety upgrades, using best available technologies.

YES/NO

3.

The undertaking carries out, funds or has exposures to safe operation of existing nuclear installations that produce electricity or process heat, including for the purposes of district heating or industrial processes such as hydrogen production from nuclear energy, as well as their safety upgrades.

YES/NO

Fossil gas related activities

4.

The undertaking carries out, funds or has exposures to construction or operation of electricity generation facilities that produce electricity using fossil gaseous fuels.

YES/NO

5.

The undertaking carries out, funds or has exposures to construction, refurbishment, and operation of combined heat/cool and power generation facilities using fossil gaseous fuels.

YES/NO

6.

The undertaking carries out, funds or has exposures to construction, refurbishment and operation of heat generation facilities that produce heat/cool using fossil gaseous fuels.

YES/NO

Row

Economic activities

Amount and proportion (the information is to be presented in monetary amounts and as percentages)

CCM + CCA

Climate change mitigation (CCM)

Climate change adaptation (CCA)

Amount

%

Amount

%

Amount

%

1.

Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI

2.

Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI

3.

Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI

4.

Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI

5.

Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI

6.

Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI

7.

Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI

8.

Total applicable KPI

Row

Economic activities

Amount and proportion (the information is to be presented in monetary amounts and as percentages)

(CCM+CCA)

Climate change mitigation

Climate change adaptation

Amount

%

Amount

%

Amount

%

1.

Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI

2.

Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI

3.

Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI

4.

Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI

5.

Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI

6.

Amount and proportion of taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the numerator of the applicable KPI

7.

Amount and proportion of other taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the numerator of the applicable KPI

8.

Total amount and proportion of taxonomy-aligned economic activities in the numerator of the applicable KPI

100  %

Row

Economic activities

Proportion (the information is to be presented in monetary amounts and as percentages)

(CCM+CCA)

Climate change mitigation

Climate change adaptation

Amount

%

Amount

%

Amount

%

1.

Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI

2.

Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI

3.

Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI

4.

Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI

5.

Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI

6.

Amount and proportion of taxonomy-eligible but not taxonomy-aligned economic activity referred to in Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI

7.

Amount and proportion of other taxonomy-eligible but not taxonomy-aligned economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI

8.

Total amount and proportion of taxonomy eligible but not taxonomy-aligned economic activities in the denominator of the applicable KPI

Row

Economic activities

Amount

Percentage

1.

Amount and proportion of economic activity referred to in row 1 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.26 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI

2.

Amount and proportion of economic activity referred to in row 2 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.27 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI

3.

Amount and proportion of economic activity referred to in row 3 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.28 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI

4.

Amount and proportion of economic activity referred to in row 4 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.29 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI

5.

Amount and proportion of economic activity referred to in row 5 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.30 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI

6.

Amount and proportion of economic activity referred to in row 6 of Template 1 that is taxonomy-non-eligible in accordance with Section 4.31 of Annexes I and II to Delegated Regulation 2021/2139 in the denominator of the applicable KPI

7.

Amount and proportion of other taxonomy-non-eligible economic activities not referred to in rows 1 to 6 above in the denominator of the applicable KPI

8.

Total amount and proportion of taxonomy-non-eligible economic activities in the denominator of the applicable KPI