Commission Delegated Regulation (EU) 2023/363 of 31 October 2022 amending and correcting the regulatory technical standards laid down in Delegated Regulation (EU) 2022/1288 as regards the content and presentation of information in relation to disclosures in pre-contractual documents and periodic reports for financial products investing in environmentally sustainable economic activities (Text with EEA relevance)

‘2 For the purposes of paragraph 1, point (a), all of the following shall apply: (a) financial market participants shall use: (i) the same key performance indicator for the aggregated investments in non-financial undertakings; (ii) the same key performance indicator for the aggregated investments in the same type of financial undertakings; (b) for insurance and reinsurance undertakings that carry out non-life underwriting activities, the key performance indicator may combine the investment and the underwriting key performance indicators in accordance with Article 6 of Delegated Regulation (EU) 2021/2178; (c) where the financial products invest in environmentally sustainable economic activities referred to in Sections 4.26, 4.27 and 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139, or in environmentally sustainable economic activities referred to in Sections 4.29, 4.30 and 4.31 of those Annexes, the graphical representations shall illustrate separately the proportion of the aggregated investments in: (i) environmentally sustainable economic activities referred to in Sections 4.26, 4.27 and 4.28 of those Annexes; (ii) environmentally sustainable economic activities referred to in Sections 4.29, 4.30 and 4.31 of those Annexes.’

Delegated Regulation (EU) 2022/1288 is corrected as follows: (1) in Article 55(1), in point (b), point (iv) is replaced by the following: ‘(iv) the information referred to in Article 15(3), point (b);’; (2) in Article 62(1), in point (b), point (iv) is replaced by the following: ‘(iv) the information referred to in Article 15(3), point (b);’.

This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union.