ANNEX XI
In Annex XI to Delegated Regulation (EU) 2021/2178, the following indent is introduced after the first indent:
‘— | contextual information on the assets and activities covered by the KPIs that are considered non-material in accordance with Articles 3(1a), 4(1a) to (1f), 5(1a) and(1b), 6(1a) and (1b), as applicable, including the sector of the economic activities associated with those assets and activities and an explanation of the absence of materiality of those economic activities.’ |