ANNEX III
Annex 2 to Delegated Regulation (EU) 2019/980 is amended as follows:
(a) | in Section 1, Item 1.2, references to ‘item 1.5 of Annex 1’ shall be replaced with references to ‘item 2.5 of Annex 1’; |
(b) | in Section 1, the following item 1.3 is added: ‘Item 1.3 Where an issuer includes the annual financial report, including the sustainability statement, the responsibility statement referred to in Article 4(2), point (c), of Directive 2004/109/EC shall be included.’ |