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Commission Delegated Regulation (EU) 2023/363 of 31 October 2022 amending and correcting the regulatory technical standards laid down in Delegated Regulation (EU) 2022/1288 as regards the content and presentation of information in relation to disclosures in pre-contractual documents and periodic reports for financial products investing in environmentally sustainable economic activities (Text with EEA relevance)

Commission Delegated Regulation (EU) 2023/363 of 31 October 2022 amending and correcting the regulatory technical standards laid down in Delegated Regulation (EU) 2022/1288 as regards the content and presentation of information in relation to disclosures in pre-contractual documents and periodic reports for financial products investing in environmentally sustainable economic activities (Text with EEA relevance)

Delegated Regulation (EU) 2023/363 · Regulation · 7 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Amendments to Delegated Regulation (EU) 2022/1288

Article 1

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Delegated Regulation (EU) 2022/1288 is amended as follows: (1) in Article 15, paragraph 2 is replaced by the following: ‘2.   For the purposes of paragraph 1, point (a), all of the following shall apply: (a) financial market participants shall use: (i) the same key performance indicator for the aggregated investments in non-financial undertakings; (ii) the same key performance indicator for the aggregated investments in the same type of financial undertakings; (b) for insurance and reinsurance undertakings that carry out non-life underwriting activities, the key performance indicator may combine the investment and the underwriting key performance indicators in accordance with Article 6 of Delegated Regulation (EU) 2021/2178; (c) where the financial products invest in environmentally sustainable economic activities referred to in Sections 4.26, 4.27 and 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139, or in environmentally sustainable economic activities referred to in Sections 4.29, 4.30 and 4.31 of those Annexes, the graphical representations shall illustrate separately the proportion of the aggregated investments in: (i) environmentally sustainable economic activities referred to in Sections 4.26, 4.27 and 4.28 of those Annexes; (ii) environmentally sustainable economic activities referred to in Sections 4.29, 4.30 and 4.31 of those Annexes.’ ; (2) Article 55 is amended as follows: (a) in paragraph 1, the introductory sentence is replaced by the following: ‘For financial products referred to in Article 6, first paragraph, of Regulation (EU) 2020/852, financial market participants shall include in the section ‘What was the proportion of sustainability-related investments?’ in the template set out in Annex IV all of the following information:’; (b) in paragraph 2, the following point (d) is added: ‘(d) where the financial products made investments during the period covered by the periodic report in environmentally sustainable economic activities referred to in Sections 4.26, 4.27 and 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139 or in environmentally sustainable economic activities referred to in Sections 4.29, 4.30 and 4.31 of those Annexes, a graphical representation shall illustrate separately: (i) the aggregate of the environmentally sustainable economic activities referred to in Sections 4.26, 4.27 and 4.28 of those Annexes; (ii) the aggregate of the environmentally sustainable economic activities referred to in Sections 4.29, 4.30 and 4.31 of those Annexes.’; (3) Annexes II to V are replaced by Annexes I to IV to this Regulation.

Corrections to Delegated Regulation (EU) 2022/1288

Article 2

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Delegated Regulation (EU) 2022/1288 is corrected as follows: (1) in Article 55(1), in point (b), point (iv) is replaced by the following: ‘(iv) the information referred to in Article 15(3), point (b);’; (2) in Article 62(1), in point (b), point (iv) is replaced by the following: ‘(iv) the information referred to in Article 15(3), point (b);’.

Entry into force

Article 3

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This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union .

Supplementary provisions

ANNEX ISupplementary provisions

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ANNEX I ‘ANNEX II Template pre-contractual disclosure for the financial products referred to in Article 8, paragraphs 1, 2 and 2a, of Regulation (EU) 2019/2088 and Article 6, first paragraph, of Regulation (EU) 2020/852 ’

ANNEX IISupplementary provisions

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ANNEX II ‘ANNEX III Template pre-contractual disclosure for the financial products referred to in Article 9, paragraphs 1 to 4a, of Regulation (EU) 2019/2088 and Article 5, first paragraph, of Regulation (EU) 2020/852 ’

ANNEX IIISupplementary provisions

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ANNEX III ‘ANNEX IV Template periodic disclosure for the financial products referred to in Article 8, paragraphs 1, 2 and 2a, of Regulation (EU) 2019/2088 and Article 6, first paragraph, of Regulation (EU) 2020/852 ’

ANNEX IVSupplementary provisions

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ANNEX IV ‘ANNEX V Template periodic disclosure for the financial products referred to in Article 9, paragraphs 1 to 4a, of Regulation (EU) 2019/2088 and Article 5, first paragraph, of Regulation (EU) 2020/852 ’

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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

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