![]() ![]() The final draft RTS also specify the method of calculation which should be used to calculate the Taxonomy activity contribution of non-financial investees companies using key performance indicators (KPIs), one KPI being selected and indicated in the pre-contractual disclosures related to each product. How the Taxonomy alignment will be (for pre-contractual disclosures) or has been (for periodic disclosures) achieved, followed by an assessment by an auditor or a third party (and if so, to indicate the name of such auditor or third party). Two graphs reflecting the proportion of Taxonomy-Aligned Investments underlying the product based on a specified methodology to calculate this alignment: one graph showing the Taxonomy alignment out of all investments of the product, including sovereign bonds, and a second graph showing the Taxonomy alignment out of all investments other than sovereign bonds and The disclosures at the level of the product need to include: prospectus for investment funds) and periodic reports should reflect the proportion of Taxonomy-Aligned Investments calculated from a product's underlying investments with a specific treatment of sovereign exposures. In accordance with the final draft RTS, where a financial product contributes to any of the environmental objectives listed in the Taxonomy Regulation, the relevant pre-disclosures should identify such objectives and include how and to what extent such product’s underlying investments qualify as “environmentally sustainable economic activities” in compliance with the Taxonomy Regulation ( Taxonomy-Aligned Investments).įor that purpose, the final draft RTS now mention that the relevant pre-contractual document (the form of which varies according to the relevant product at stake e.g.
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