Amendments to Delegated Regulation (EU) 2022/1288
Article 1
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.