(54)Since this Regulation creates a framework that allows for the designation of sovereign debt as environmentally sustainable, financial undertakings should disclose their exposure to environmentally sustainable sovereign debt within their green asset ratio as provided for in Delegated Regulation (EU) 2021/2178. The review of that Delegated Regulation by 30 June 2024, should assess the inclusion of sovereign exposures in the numerator and denominator of key performance indicators.