ANNEX IX
Annex IX to Delegated Regulation (EU) 2021/2178 is amended as follows:
(1) | in Section 1, the second paragraph is replaced by the following text: ‘Investments shall mean all direct and indirect investments and exposures, covered under Article 7(6), including investments in collective investment undertakings and participations, loans and mortgages.’; |
(2) | in Section 1, third paragraph, the second sentence is replaced by the following: ‘The ratio of covered investments in exposures covered under Article 7(6) of this Regulation in the balance sheet total shall be disclosed.’; |
(3) | in Section 2, the second and third paragraphs are deleted. |