Diario Oficial de la Unión Europea del 17/2/2023 - Sección Legislación
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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.
