Commission Delegated Regulation (EU) 2023/363 of 31 October 2022 amending and correcting t…
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art_1
#art_1
Article 1
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.’; |
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| (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; |
| (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.’ |
| (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.’; |
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| (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.’; |
| ‘(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.’; |
| (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. |
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art_2
#art_2
Article 2
Delegated Regulation (EU) 2022/1288 is corrected as follows:
| (1) | in Article 55(1), in point (b), point (iv) is replaced by the following:‘(iv)the information referred to in Article 15(3), point (b);’; |
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| ‘(iv) | the information referred to in Article 15(3), point (b);’; |
| (2) | in Article 62(1), in point (b), point (iv) is replaced by the following:‘(iv)the information referred to in Article 15(3), point (b);’. |
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| ‘(iv) | the information referred to in Article 15(3), point (b);’. |
art_3
#art_3
Article 3
This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.
Provenance and validity dates, identifier, hash
| as of | 2022-10-31 → this version applied |
| valid | 2022-10-31 → open publisher-asserted |
| type | REG_DEL Commission Delegated Regulation (EU) 2023/363 of 31 October 2022 amending and correcting the regulatory technical standards laid down in Delegated Regulation (EU) 2022/1288 as regards the content and presentation of information in relation to disclosures in pre-contractual documents and periodic reports for financial products investing in environmentally sustainable economic activities (Text with EEA relevance) |
| language | en |
| published | 2022-10-31 |
| lex_id | eu-eurlex:32023r0363:2022-10-31 |
| record sha256 | 958bbe215fd53c64196991056a82f5fb88278746d81a7ad912476e42fdf6d9d1 |
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