Article 21 3.

the rationale, level of ambition, materiality, and calculation methodology of the key performance indicators set by the issuer;

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;

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;

a description of the bond structure, including the coupon adjustment mechanism.