(11)While exposures of financial undertakings to counterparty undertakings that are not subject to the reporting requirements laid down in Articles 19a and 29a of Directive 2013/34/EU, and in Article 8 of Regulation (EU) 2020/852, should be excluded from the KPIs of financial undertakings, financial undertakings may still include in their KPIs exposures to their counterparty undertakings which comply on a voluntary basis with the requirements laid down in Article 8 of Regulation (EU) 2020/852. Similarly, financial undertakings may include in their KPIs exposures to those counterparty undertakings that finance specific economic activities or assets based on available information about the compliance of those economic activities and assets with the Taxonomy criteria. As a result of those changes, Article 7(4) and (7) of Delegated Regulation (EU) 2021/2178 become irrelevant and, therefore, should be deleted.