Template number | Name
0 | Summary of KPIs to be disclosed by investment firms under Article 8 Taxonomy Regulation
1 | KPI IF – Dealing on own account services
2 | KPI IF – Other services
0. Summary of KPIs to be disclosed by investment firms under Article 8 Taxonomy Regulation
| Total environmentally sustainable assets | KPI (*3) | KPI (*4) | % coverage (over total assets) (*2)
(*1) Fees, commissions and other monetary benefits. (*2) % of assets covered by the KPI over total assets. (*3) Based on the Turnover KPI of the counterparty. (*4) Based on the CapEx KPI of the counterparty.
Disclosure reference date/period t |
| Total Taxonomy-aligned assets (currency) | KPI (1) (%) | KPI (2) (%) | % coverage (over total assets) (3) (%) | Non-assessed exposures (% of covered assets) (4) (%) | Non-assessed exposures (% of covered assets) (4) (%)
Turnover-based | CapEx-based | Turnover-based | CapEx-based | | Turnover-based | CapEx-based
Main KPI (for dealing on own account) | Green asset ratio | | | | | | |
| Total revenue from environmentally sustainableTaxonomy-aligned services and activities (currency) | KPI (^{1}) (%) | KPI (^{2}) (%) | % coverage (over total revenue) (^{3}) (%) | Non-assessed revenue (% of covered revenue) (^{4}) (%) | Non-assessed revenue (% of covered revenue) (^{4}) (%)
Turnover-based | CapEx-based | Turnover-based | CapEx-based | | Turnover-based | CapEx-based
Main KPI (for services and activities other than dealing on own account) | KPI on Revenue (^{*1})(^{5}) | | | | | | |
(1) Based on the Turnover KPI of the counterparty. (2) Based on the CapEx KPI of the counterparty. (3) % of assets covered by the KPI over total assets. (4) In accordance with Article 7(8) of this Regulation. (5) Fees, commissions and other monetary benefits.
1. KPI IF – Dealing on own account services
\text{Not applicable}
Disclosure reference date t |
| a | b | c | d | e | f | g | h | i | j | k | l | m | n | o | p
Total | Of which covered by the KPI | Taxonomy eligible (1) | | | | | | | | | | | | |
Taxonomy aligned (2) | Breakdown per environmental objective | Of which transitional | Of which enabling | Non-assessed exposures | Of which financing non-material activities of counterparties (3) | Of which exposures financing counterparties reporting in accordance with Article 7(9) | Of which not assessed considered non-material by the reporting entity (4)
Climate Change Mitigation (CCM) | Climate Change Adaptation (CCA) | Water and marine resources (WTR) | Circular economy (CE) | Pollution (PPC) | Biodiversity and Ecosystems (BIO)
| | Currency | Currency | % | % | % | % | % | % | % | % | % | % | % | % | % | %
1 | Total assets invested under investment firms’ activities dealing on own account (as per Section A of Annex I to Directive 2014/65/EU) | | | | | | | | | | | | | | | |
2 | of which: on own behalf | | | | | | | | | | | | | | | |
3 | of which: on behalf of clients | | | | | | | | | | | | | | | |
4 | of which: exposures included on a voluntary basis (5) | | | | | | | | | | | | | | | |
5 | of which nuclear activities (6) | | | | | | | | | | | | | | | |
6 | of which fossil gas activities (7) | | | | | | | | | | | | | | | |
(1) % of Taxonomy-eligible assets over covered assets. (2) % of Taxonomy aligned assets over covered assets. (3) In accordance with Article 7(8)(a) and (b) of this Regulation. (4) In accordance with Article 5(1a) of this Regulation. (5) In accordance with Article 7(3) of this Regulation. (6) Referred to in Sections 4.26, 4.27 and 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139. (7) Referred to in Sections 4.29, 4.30 and 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139.
Explanatory note:
1. Undertakings shall duplicate this template for turnover-based and CapEx-based disclosures.
2. KPI IF – Other services
Disclosure reference period t |
| a | b | c | d | e | f | g | h | i | j | k | l | m
| | | | | | | | | | | | Of which non-assessed revenue (3)
| | Taxonomy eligible (1) | Taxonomy aligned (2) | Breakdown per environmental objective | Of which transitional | Of which enabling
Total | Of which covered by the KPI | Climate Change Mitigation (CCM) | Climate Change Adaptation (CCA) | Water and marine resources (WTR) | Circular economy (CE) | Pollution (PPC) | Biodiversity and Ecosystems (BIO)
Currency | Currency | % | % | % | % | % | % | % | % | % | % | %
1 | Revenue (i.e. fees, commissions and other monetary benefits) from investment and services and activities other than dealing on own account (as per Section A of Annex I to Directive 2014/65/EU) | | | | | | | | | | | | |
2 | Reception and transmission of orders in relation to one or more financial instruments | | | | | | | | | | | | |
3 | Execution of orders on behalf of clients | | | | | | | | | | | | |
4 | Portfolio management | | | | | | | | | | | | |
5 | Investment advice | | | | | | | | | | | | |
6 | Underwriting of financial instruments and/or placing of financial instruments on a firm commitment basis | | | | | | | | | | | | |
7 | Placing of financial instruments without a firm commitment basis | | | | | | | | | | | | |
8 | Operation of an MTF | | | | | | | | | | | | |
9 | Operation of an OTF | | | | | | | | | | | | |
10 | of which included on voluntary basis (4) | | | | | | | | | | | | |
11 | of which nuclear activities (5) | | | | | | | | | | | | |
12 | of which fossil gas activities (6) | | | | | | | | | | | | |
(1) % of Taxonomy-eligible assets over covered assets. (2) % of Taxonomy aligned assets over covered assets. (3) In accordance with Article 7(8) of this Regulation. (4) In accordance with Article 7(3) of this Regulation. (5) Referred to in Sections 4.26, 4.27 and 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139. (6) Referred to in Sections 4.29, 4.30 and 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139.
Explanatory note:
1. Undertakings shall duplicate this template for turnover-based and CapEx-based disclosures.