ANNEX V
Annex V to Delegated Regulation (EU) 2021/2178 is amended as follows:
(1) | in Section 1.1.2, the third paragraph is replaced by the following: ‘The following assets shall be excluded from the numerator and the denominator of the GAR: financial assets held for trading; on-demand interbank loans; exposures to undertakings that are not obliged to publish non-financial information pursuant to Article 19a or 29a of Directive 2013/34/EU; derivatives; cash and cash-related assets; other categories of assets (such as goodwill, commodities, etc.).’; |
(2) | in Section 1.2.4, the third paragraph is replaced by the following: ‘Credit institutions shall disclose quantitative information and KPIs that show to what extent the institution is trading with environmentally sustainable assets and to what extent it is contributing to promoting the trading of this type of assets.’. |