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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:

  1. What is the Disclosures Delegated Act of the Taxonomy Regulation Article 8?
  2. What should financial and non-financial undertakings report and by when?
  3. To what extent can accounting principles be applied in order to complement descriptions of economic activities from the Climate Delegated Act?
  4. How should mixed groups composed of financial and non-financial undertakings, or with diversified and multiple lines of activities report?
  5. Should financial and non-financial undertakings use the Annexes provided in the Disclosure Delegated Act to report their eligibility disclosures?
  6. What should undertakings with no Taxonomy-eligible economic activities report?
  7. Should Taxonomy-eligibility reporting as part of the Disclosures Delegated Act be externally assured?
  8. Should non-financial undertakings provide the three ratios in the context of Taxonomy- eligibility reporting (Turnover, CapEx, OpEx)?
  9. How does the Disclosures Delegated Act define capital and operating expenditures?
  10. Should Taxonomy-eligible economic activities be reported in monetary amounts?
  11. Should financial undertakings report Taxonomy-eligibility based on their underlying entities´ Turnover/CapEx?
  12. Can financial undertakings use estimates for Taxonomy-eligibility, when information is not available from the reporting firm in 2022?
  13. Should financial undertakings ‚look through‘ their investments and portfolios to report Taxonomy-eligibility?
  14. What assets are in scope of Taxonomy-eligibility reporting for financial undertakings?
  15. Are derivative instruments in scope of Taxonomy-eligibility reporting?
  16. What activities should an insurer and a reinsurer consider when reporting their underwriting activities in the context of Taxonomy-eligibility reporting?
  17. Should insurers and reinsurers consolidate their eligibility disclosures at group-level?
  18. How should reinsurers report reinsurance risk/exposure in the absence of insurance policy-level data in 2022?
  19. Does life insurance qualify as a Taxonomy-eligible activity?
  20. Are the definitions used in the Disclosures Delegated Act reconcilable with those used for FINREP reporting (Commission Implementing Regulation (EU) 2021/451)?
  21. Can green SME debt that is taxonomy-aligned be reported as eligible?
  22. 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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