Defined terms — Regulation (EU) 2023/2631 of the European Parliament and of the Council of 22 November 2023 on European Green Bonds and optional disclosures for bonds marketed as environmentally sustainable and for sustainability-linked bonds (Text with EEA relevance)
European Union · 32023R2631 · 888 provisions
16 defined in this instrument, 12 borrowed from other acts.
bond marketed as environmentally sustainable — a bond whose issuer provides investors with a commitment or any form of pre-contractual claim that the bond proceeds are allocated to economic activities that contribute to an environmental objective (5)
CapEx plan — a CapEx plan as provided for in point 1.1.2.2, point (b), and point 1.1.3.2, point (b), of Annex I to Delegated Regulation (EU) 2021/2178 (13)
do no significant harm — borrowed from another act; this instrument states no meaning of its own art_19__para_2
enabling economic activity — an economic activity that complies with Article 16 of Regulation (EU) 2020/852 (17)
financial asset — debt or equity, or a combination thereof (9)
fossil fuel — borrowed from another act; this instrument states no meaning of its own (24)
home Member State — borrowed from another act; this instrument states no meaning of its own (7)
host Member State — borrowed from another act; this instrument states no meaning of its own (8)
issuance costs — costs that are directly related to the issuance of bonds, including costs incurred for professional advice, legal services, rating, external review, underwriting and placement (14)
issuer — an entity that issues bonds (1)
made available to investors in the Union — an offer to the public within the Union; or
the admission to trading of bonds on a trading venue located in the Union (10)
offer to the public — an offer of securities to the public as defined in Article 2, point (d), of Regulation (EU) 2017/1129 (11)
originator — borrowed from another act; this instrument states no meaning of its own (19)
regulated market — borrowed from another act; this instrument states no meaning of its own (4)
securitisation — borrowed from another act; this instrument states no meaning of its own (18)
securitisation bond — a bond issued by an SSPE in accordance with Title II, Chapter 3 (22)
securitisation special purpose entity — borrowed from another act; this instrument states no meaning of its own (20)
securitised exposure — an exposure included in a securitisation (21)
sovereign — an entity referred to in Article 1(2), point (b), of Regulation (EU) 2017/1129 (2)
SSPE — a securitisation special purpose entity or SSPE as defined in Article 2, point (2), of Regulation (EU) 2017/2402 (20)
sustainability-linked bond — a bond whose financial or structural characteristics vary depending on the achievement by the issuer of predefined environmental sustainability objectives (6)
synthetic securitisation — borrowed from another act; this instrument states no meaning of its own (23)
taxonomy requirements — borrowed from another act; this instrument states no meaning of its own ANNEX I
taxonomy requirements — the criteria for environmentally sustainable economic activities set out in Article 3 of Regulation (EU) 2020/852 (3)
technical screening criteria — the technical screening criteria set out in the delegated acts adopted pursuant to Article 10(3), 11(3), 12(2), 13(2), 14(2) or 15(2) of Regulation (EU) 2020/852 (15)
Totals — borrowed from another act; this instrument states no meaning of its own ANNEX II
trading venue — borrowed from another act; this instrument states no meaning of its own (12)
transitional economic activity — an economic activity that complies with Article 10(2) of Regulation (EU) 2020/852 (16)