1.Asset managers shall disclose the information referred to in Article 8(1) of Regulation (EU) 2020/852 as specified in Annexes III and XI to this Regulation.
1a.By way of derogation from paragraph 1, asset managers may omit assessing whether the assets under management whose use of proceeds is known are taxonomy-eligible or taxonomy-aligned where the cumulative value of those assets is below 10 % of all assets under management whose use of proceeds is known that are included in the denominator of the KPI referred to in Section 1.2 of Annex III to this Regulation.
The assets to which the first subparagraph is applied shall be reported separately as non-material assets.
2.The information referred to in paragraph 1 shall be presented in tabular form by using the template set out in Annex IV to this Regulation.