aktueller Status:
Dieses Dokument ist die überarbeitete Version vom Januar 2022.
Inhaltliche Beschreibung
Der Zweck dieses Dokuments ist es, eine Anleitung zur Umsetzung des delegierten Rechtsakts über die Offenlegung gemäß Artikel 8 der EU-Taxonomieverordnung zu geben. Folgende Fragen werden beantwortet:
- What is the Disclosures Delegated Act of the Taxonomy Regulation Article 8?
- What should financial and non-financial undertakings report and by when?
- To what extent can accounting principles be applied in order to complement descriptions of economic activities from the Climate Delegated Act?
- How should mixed groups composed of financial and non-financial undertakings, or with diversified and multiple lines of activities report?
- Should financial and non-financial undertakings use the Annexes provided in the Disclosure Delegated Act to report their eligibility disclosures?
- What should undertakings with no Taxonomy-eligible economic activities report?
- Should Taxonomy-eligibility reporting as part of the Disclosures Delegated Act be externally assured?
- Should non-financial undertakings provide the three ratios in the context of Taxonomy- eligibility reporting (Turnover, CapEx, OpEx)?
- How does the Disclosures Delegated Act define capital and operating expenditures?
- Should Taxonomy-eligible economic activities be reported in monetary amounts?
- Should financial undertakings report Taxonomy-eligibility based on their underlying entities´ Turnover/CapEx?
- Can financial undertakings use estimates for Taxonomy-eligibility, when information is not available from the reporting firm in 2022?
- Should financial undertakings ‚look through‘ their investments and portfolios to report Taxonomy-eligibility?
- What assets are in scope of Taxonomy-eligibility reporting for financial undertakings?
- Are derivative instruments in scope of Taxonomy-eligibility reporting?
- What activities should an insurer and a reinsurer consider when reporting their underwriting activities in the context of Taxonomy-eligibility reporting?
- Should insurers and reinsurers consolidate their eligibility disclosures at group-level?
- How should reinsurers report reinsurance risk/exposure in the absence of insurance policy-level data in 2022?
- Does life insurance qualify as a Taxonomy-eligible activity?
- Are the definitions used in the Disclosures Delegated Act reconcilable with those used for FINREP reporting (Commission Implementing Regulation (EU) 2021/451)?
- Can green SME debt that is taxonomy-aligned be reported as eligible?
- How does the Taxonomy Regulation Article 8 Delegated Act interact with the Regulatory Technical Standard (RTS) developed under the Sustainable Finance Disclosures Regulation (SFDR)?
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