TEMPLATE FOR THE KPI OF ASSET MANAGERS
ANNEX IVSupplementary provisions
ANNEX IV TEMPLATE FOR THE KPI OF ASSET MANAGERS Standard template for the disclosure required under Article 8 of Regulation (EU) 2020/852 (asset managers) The weighted average value of all the investments that are directed at funding, or are associated with taxonomy-aligned economic activities relative to the value of total assets covered by the KPI , with following weights for investments in undertakings per below: Turnover-based: % CapEx—based: % The weighted average value of all the investments that are directed at funding, or are associated with taxonomy-aligned economic activities, with following weights for investments in undertakings per below: Turnover-based: [monetary amount] CapEx-based: [monetary amount] The percentage of assets covered by the KPI relative to total investments (total AuM). Excluding investments in sovereign entities, Coverage ratio: % The monetary value of assets covered by the KPI. Excluding investments in sovereign entities. Coverage: [monetary amount] Additional, complementary disclosures: breakdown of denominator of the KPI The percentage of derivatives relative to total assets covered by the KPI. X % The value in monetary amounts of derivatives:. [monetary amount] The proportion of exposures to EU financial and non-financial undertakings not subject to Articles 19a and 29a of Directive 2013/34/EU over total assets covered by the KPI: For non-financial undertakings: For financial undertakings: Value of exposures to EU financial and non-financial undertakings not subject to Articles 19a and 29a of Directive 2013/34/EU : For non-financial undertakings: [monetary amount] For financial undertakings: [monetary amount] The proportion of exposures to financial and non-financial undertakings from non-EU countries not subject to Articles 19a and 29a of Directive 2013/34/EU over total assets covered by the KPI: For non-financial undertakings: For financial undertakings: Value of exposures to financial and non-financial undertakings from non-EU countries not subject to Articles 19a and 29a of Directive 2013/34/EU : For non-financial undertakings: [monetary amount] For financial undertakings: [monetary amount] The proportion of exposures to financial and non-financial undertakings subject to Articles 19a and 29a of Directive 2013/34/EU over total assets covered by the KPI: For non-financial undertakings: For financial undertakings: Value of exposures to financial and non-financial undertakings subject to Articles 19a and 29a of Directive 2013/34/EU : For non-financial undertakings: [monetary amount] For financial undertakings: [monetary amount] The proportion of exposures to other counterparties over total assets covered by the KPI: X % Value of exposures to other counterparties : [monetary amount] The value of all the investments that are funding economic activities that are not taxonomy-eligible relative to the value of total assets covered by the KPI: X % Value of all the investments that are funding economic activities that are not taxonomy-eligible : [monetary amount] The value of all the investments that are funding taxonomy-eligible economic activities, but not taxonomy-aligned relative to the value of t otal assets covered by the KPI: X % Value of all the investments that are funding Taxonomy-eligible economic activities, but not taxonomy-aligned: [monetary amount] Additional, complementary disclosures: breakdown of numerator of the KPI The proportion of Taxonomy-aligned exposures to financial and non-financial undertakings subject to Articles 19a and 29a of Directive 2013/34/EU over total assets covered by the KPI: For non-financial undertakings: Turnover-based: % Capital expenditures-based: % For financial undertakings: Turnover-based: % Capital expenditures-based: % Value of Taxonomy-aligned exposures to financial and non-financial undertakings subject to Articles 19a and 29a of Directive 2013/34/EU : For non-financial undertakings: Turnover-based: [monetary amount] Capital expenditures-based: [monetary amount] For financial undertakings: Turnover-based: [monetary amount] Capital expenditures-based: [monetary amount] The proportion of taxonomy-aligned exposures to other counterparties in over total assets covered by the KPI: Turnover-based: % Capital expenditures-based: % Value of taxonomy-aligned exposures to other counterparties : Turnover-based: [monetary amount] Capital expenditures-based: [monetary amount] Breakdown of the numerator of the KPI per environmental objective Taxonomy-aligned activities –: (1) Climate change mitigation Turnover: % CapEx:% Transitional activities: A% (Turnover; CapEx) Enabling activities: B% (Turnover; CapEx) (2) Climate change adaptation Turnover: % CapEx:% Transitional activities: A% (Turnover; CapEx) Enabling activities: B% (Turnover; CapEx) (3) The sustainable use and protection of water and marine resources Turnover: % CapEx:% Transitional activities: A% (Turnover; CapEx) Enabling activities: B% (Turnover; CapEx) (4) The transition to a circular economy Turnover: % CapEx:% Transitional activities: A% (Turnover; CapEx) Enabling activities: B% (Turnover; CapEx) (5) Pollution prevention and control Turnover: % CapEx:% Transitional activities: A% (Turnover; CapEx) Enabling activities: B% (Turnover; CapEx) (6) The protection and restoration of biodiversity and ecosystems Turnover: % CapEx:% Transitional activities: A% (Turnover; CapEx) Enabling activities: B% (Turnover; CapEx)