ANNEX IVSupplementary provisions
ANNEX IV ‘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) Disclosure reference date Exposures % Million EUR 1 Total AUM 100 2 Assets covered by the KPI % of covered assets % Turnover based % CapEx based 3 Taxonomy eligible 4 Nuclear activities ( 1 ) 5 Fossil gas activities ( 2 ) 6 Taxonomy aligned 7 Undertakings subject to Articles 19a and 29a of Directive 2013/34/EU 8 of which Non-financial undertakings 9 of which Financial undertakings 10 Other covered counterparties and real estate assets 11 Exposures included on a voluntary basis ( 3 ) 12 Transitional activities 13 Enabling activities 14 Nuclear activities ( 1 ) 15 Fossil gas activities ( 2 ) Taxonomy aligned per objective % Turnover based % CapEx based 16 Climate Change Mitigation (CCM) 17 Climate Change Adaptation (CCA) 18 Water and marine resources (WTR) 19 Circular economy (CE) 20 Pollution (PPC) 21 Biodiversity and Ecosystems (BIO) 22 Non-assessed exposures 23 Exposures financing non-assessed non-material activities of counterparties ( 4 ) 24 Non-assessed exposures considered non-material by the reporting entity ( 5 ) 25 Exposures to counterparties reporting in accordance with Article 7(9) of this Regulation ( 6 ) Breakdown of covered assets % Million EUR 26 Undertakings subject to Articles 19a and 29a of Directive 2013/34/EU 27 of which Non-financial undertakings 28 of which Financial undertakings 29 Other covered counterparties and real estate assets 30 Exposures included on a voluntary basis ( 3 ) ’ ( 1 ) Referred to in Sections 4.26, 4.27 and 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139. ( 2 ) Referred to in Sections 4.29, 4.30 and 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139. ( 3 ) In accordance with Article 7(3) of this Regulation. ( 4 ) In accordance with Article 7(8)(a) and (b) of this Regulation. ( 5 ) In accordance with Article 3(1a) of this Regulation. Figures should be the same in both columns. ( 6 ) Figures should be the same in both columns.