Contents
- 1. The exposures to central governments, central banks and su…
- 2. Derivatives, cash and cash equivalents, on demand interban…1 change
- 3. All exposures to undertakings that are not obliged to incl…1 change
- 4. Without prejudice to paragraph 1, environmentally sustaina…1 change
- 5. Where the technical screening criteria laid down in the de…1 change
- 6. Financial undertakings shall provide for a breakdown in th…1 change
- 7. Financial undertakings may use estimates for assessing the…1 change
- 8. When reporting the key performance indicators in accordanc…1 change
- 9. Until 31 December 2027, with the exception of Article 8(2)…1 change
7.Financial undertakings may use estimates for assessing the Taxonomy-alignment of their exposures to undertakings referred to in paragraph (6), points (e) and (f), where those financial undertakings are able to demonstrate compliance with all criteria of Article 3 of Regulation (EU) 2020/852, except with the criteria laid down in Article 3, point (b) of that Regulation.Financial undertakings shall formalise, document and make public the methodology upon which such estimations are based, including the approach and research methodology, the main assumptions and precautionary principles used.Financial undertakings shall disclose:
(a)the proportion of Taxonomy-aligned exposures based on estimates separately from their key performance indicators disclosed pursuant to this Regulation;
(b)the measures taken and the period of time necessary to demonstrate compliance with the criteria laid down in Article 3, point (b) of Regulation (EU) 2020/852.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.