Diario Oficial de la Unión Europea del 17/2/2023 - Sección Legislación
Version en texte Qu'est-ce que c'est?Dateas est un site Web indépendant, non affilié à un organisme gouvernemental. La source des documents PDF que nous publions est l'agence officielle indiquée dans chacun d'eux. Les versions en texte sont des transcriptions non officielles que nous faisons pour fournir de meilleurs outils d'accès et de recherche d'informations, mais peuvent contenir des erreurs ou peuvent ne pas être complètes.
Source: Diario Oficial de la Unión Europea - Sección Legislación
EN
17.2.2023
Official Journal of the European Union
L 50/5
HAS ADOPTED THIS REGULATION:
Article 1
Amendments to Delegated Regulation EU 2022/1288
Delegated Regulation EU 2022/1288 is amended as follows:
1 in Article 15, paragraph 2 is replaced by the following:
2.
For the purposes of paragraph 1, point a, all of the following shall apply:
a financial market participants shall use:
i the same key performance indicator for the aggregated investments in non-financial undertakings;
ii the same key performance indicator for the aggregated investments in the same type of financial undertakings;
b for insurance and reinsurance undertakings that carry out non-life underwriting activities, the key performance indicator may combine the investment and the underwriting key performance indicators in accordance with Article 6 of Delegated Regulation EU 2021/2178;
c where the financial products invest in environmentally sustainable economic activities referred to in Sections 4.26, 4.27 and 4.28 of Annexes I and II to Delegated Regulation EU 2021/2139, or in environmentally sustainable economic activities referred to in Sections 4.29, 4.30 and 4.31 of those Annexes, the graphical representations shall illustrate separately the proportion of the aggregated investments in:
i environmentally sustainable economic activities referred to in Sections 4.26, 4.27 and 4.28 of those Annexes;
ii environmentally sustainable economic activities referred to in Sections 4.29, 4.30 and 4.31 of those Annexes.;
2 Article 55 is amended as follows:
a in paragraph 1, the introductory sentence is replaced by the following:
For financial products referred to in Article 6, first paragraph, of Regulation EU 2020/852, financial market participants shall include in the section What was the proportion of sustainability-related investments? in the template set out in Annex IV all of the following information:;
b in paragraph 2, the following point d is added:
d where the financial products made investments during the period covered by the periodic report in environmentally sustainable economic activities referred to in Sections 4.26, 4.27 and 4.28 of Annexes I and II to Delegated Regulation EU 2021/2139 or in environmentally sustainable economic activities referred to in Sections 4.29, 4.30 and 4.31 of those Annexes, a graphical representation shall illustrate separately:
i the aggregate of the environmentally sustainable economic activities referred to in Sections 4.26, 4.27
and 4.28 of those Annexes;
ii the aggregate of the environmentally sustainable economic activities referred to in Sections 4.29, 4.30
and 4.31 of those Annexes.;
3 Annexes II to V are replaced by Annexes I to IV to this Regulation.
