(4)To reduce reporting burdens of non-financial undertakings, in light of the principle of proportionality, those undertakings should be able to opt for not assessing compliance of economic activities with the technical screening criteria set out in Delegated Regulations (EU) 2021/2139 and (EU) 2023/2486 where those activities are not financially material for their business. Likewise, financial undertakings should be able to opt for not assessing compliance with the technical screening criteria set out in Delegated Regulations (EU) 2021/2139 and (EU) 2023/2486 of their exposures financing specific economic activities or assets of their counterparties where those exposures are not financially material. Where the activities of financial undertakings have a general purpose of financing all the activities of their counterparties, the financial undertakings should take into account the non-material activities of those counterparties when computing their respective non-material financial activities.