Standard template for the disclosure required under Article 8 of Regulation (EU) 2020/852 (asset managers)
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
(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)
| | |
| Disclosure reference date | |
| Exposures | % | Million EUR
1 | Total AUM | 100 |
2 | Assets covered by the KPI | |
| % of covered assets | % Turnover based | % CapEx based
3 | Taxonomy eligible | |
4 | Nuclear activities (1) | |
5 | Fossil gas activities (2) | |
Taxonomy-aligned6 activities| –:Taxonomy aligned | |
7 | Undertakings subject to Articles 19a and 29a of Directive 2013/34/EU | |
8 | of which Non-financial undertakings | |
9 | of which Financial undertakings | |
10 | Other covered counterparties and real estate assets | |
11 | Exposures included on a voluntary basis (3) | |
12 | Transitional activities | |
13 | Enabling activities | |
14 | Nuclear activities (1) | |
15 | Fossil gas activities (2) | |
| Taxonomy aligned per objective | % Turnover based | % CapEx based
16 | Climate Change Mitigation (CCM) | |
17 | Climate Change Adaptation (CCA) | |
18 | Water and marine resources (WTR) | |
19 | Circular economy (CE) | |
20 | Pollution (PPC) | |
21 | Biodiversity and Ecosystems (BIO) | |
22 | Non-assessed exposures | |
23 | Exposures financing non-assessed non-material activities of counterparties (4) | |
24 | Non-assessed exposures considered non-material by the reporting entity (5) | |
25 | Exposures to counterparties reporting in accordance with Article 7(9) of this Regulation (6) | |
| | |
| Breakdown of covered assets | % | Million EUR
26 | Undertakings subject to Articles 19a and 29a of Directive 2013/34/EU | |
27 | of which Non-financial undertakings | |
28 | of which Financial undertakings | |
29 | Other covered counterparties and real estate assets | |
30 | Exposures included on a voluntary basis (3) | |
(1) Referred to in Sections 4.26, 4.27 and 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139. (2) Referred to in Sections 4.29, 4.30 and 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139. (3) In accordance with Article 7(3) of this Regulation. (4) In accordance with Article 7(8)(a) and (b) of this Regulation. (5) In accordance with Article 3(1a) of this Regulation. Figures should be the same in both columns. (6) Figures should be the same in both columns.