2.

The annual report shall at least include the following: details, as appropriate, of the overall social outcomes achieved by the investment policy and the method used to measure those outcomes; a statement of any divestments in relation to qualifying portfolio undertakings that have occurred; a description of whether divestments in relation to the other assets of the qualifying social entrepreneurship fund which are not invested into qualifying portfolio undertakings occurred on the basis of the criteria as referred to in point (f) of Article 14(1); a summary of the activities that the manager of a qualifying social entrepreneurship fund has undertaken in relation to the qualifying portfolio undertakings as referred to in point (l) of Article 14(1); information on the nature and purpose of the investments other than qualifying investments referred to in Article 5(1).

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Source: EUR-Lex (Cellar) · retrieved 2026-10-31 · Text as adopted (Official Journal); later amendments are not incorporated in this text.