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+Article 21 3. |
Article 21 3.For an issuer of sustainability-linked bonds, the templates referred to in paragraph 1 shall include at least the following elements:
(a)
the rationale, level of ambition, materiality, and calculation methodology of the key performance indicators set by the issuer;
(b)
where the issuer is subject to an obligation to publish plans pursuant to Article 19a(2), point (a)(iii), or Article 29a(2), point (a)(iii), of Directive 2013/34/EU, or where the issuer voluntarily published such plans, the manner in which the bond proceeds are intended to contribute to the implementation of those plans;
(c)
where relevant, the manner in which the bond proceeds are linked to the issuer’s taxonomy-aligned turnover, capital expenditure and operating expenditure by applying Delegated Regulation (EU) 2021/2178;
(d)
a description of the bond structure, including the coupon adjustment mechanism. 1. Áttekintés
1.1 Hivatkozások1.2 Azonosított követelmények1.3 Kapcsolódó szabványok2. Azonosított követelmények
3. Kapcsolódó szabványok
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