anx_II__table__2

1. General information — [Date of issuance of the bond(s) or tranches of the bond(s)] — [Date of publication of the allocation report] — [The first and last date of the period to which the annual allocation report refers: [date – date]] — [The legal name of the issuer] — [Where available, the legal entity identifier (LEI) of the issuer] — [Website address providing investors with information on how to contact the issuer] — [Where available, the name of the bond(s) assigned by the issuer] — [Where available, the international securities identification numbers (ISIN) of the bond(s) and its/their tranches] — [Where the allocation report has been subject to post-issuance review, the identity and contact details of the external reviewer] — [Where applicable, the name of the competent authority that has approved the bond prospectus(es)] 2. Important information [The following statement: “[This bond uses] [These bonds use] the designation ‘European Green Bond’ or ‘EuGB’ in accordance with Regulation (EU) 2023/2631 of the European Parliament and of the Council (1).”] [Where the proceeds of the bonds [are intended to be] [have been] allocated in accordance with Article 5 of that Regulation, the following statement: “[This European Green Bond makes] [These European Green Bonds make] use of the flexibility permitting a partial non-alignment with 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 of the European Parliament and of the Council (2) (‘the technical screening criteria’), as further described in Section 4 of this allocation report.”] 3. Environmental strategy and rationale Overview [The environmental objectives referred to in Article 9 of Regulation (EU) 2020/852 pursued by the bond[s]] Link with assets, turnover, CapEx, and OpEx key performance indicators [Where the issuer is subject to Article 8 of Regulation (EU) 2020/852, a description of how, to what extent (e.g., expressed as a percentage change year-on-year), and in which financial periods, bond proceeds contribute to the issuer’s key performance indicators for taxonomy-aligned assets, turnover, capital expenditure and operating expenditure, taking into account the amounts in the ‘Totals’ table in Table A, where applicable.] Link to the transition plan [Where the issuer is subject to an obligation to publish plans pursuant to Article 19a(2), point (a)(iii), or, where applicable, Article 29a(2), point (a)(iii), of Directive 2013/34/EU of the European Parliament and of the Council (3), or where the issuer voluntarily publishes transition plans: — the manner in which bond proceeds contribute to funding and implementing those plans. The information may be given at an economic activity level or at a project-by-project level; and — a link to the website where those plans are published.] Securitisation [Where applicable in the case of securitisation, the information required in Article 19(2) of Regulation (EU) 2023/2631.] 4. Allocation of bond proceeds [The information listed below shall be provided at least at the level of the economic activity, and ideally at the level of the project or group of projects. Confidentiality agreements, competitive considerations, or a large number of underlying qualifying projects and similar considerations may justify limiting the amount of detail that is made available. Where bond proceeds are allocated to expenditure as referred to in Article 4(3) of Regulation (EU) 2023/2631 the information may be provided at programme level.] Allocation to taxonomy-aligned economic activities — [Whether the issuer is allocating proceeds in accordance with the gradual approach or the portfolio approach, and whether the bond(s) is a/are securitisation bond(s).] — [Where applicable in accordance with Article 11(6) of Regulation (EU) 2023/2631, a statement that the composition of the portfolio of financial assets and/or fixed assets has not changed, compared to the year covered by the previous allocation report.] — [The issuer shall complete either Table A or Table B below, depending on whether the gradual approach or the portfolio approach to the allocation of proceeds is used. The corresponding totals shall also be completed.] — [Confirmation of compliance with Article 3, point (c), of Regulation (EU) 2020/852 (minimum safeguards).] — [Where the issuer is a sovereign, and bond proceeds have been allocated to tax relief as set out in Article 4(3) of Regulation (EU) 2023/2631, an estimate of the revenue loss associated with eligible tax relief.] Allocation to specific taxonomy-aligned economic activities — [Where bond proceeds are allocated to an enabling or transitional economic activity, which type of enabling or transitional economic activity is financed and the amount and proportion of proceeds allocated to each type of enabling or transitional economic activity.] — [Where applicable, the amount and proportion of assets relating to taxonomy-aligned activities related to nuclear energy and fossil gas in accordance with Articles 10(2) and 11(3) of Regulation (EU) 2020/852.] Allocation to economic activities not aligned with the technical screening criteria — [Where bond proceeds are allocated in accordance with Article 5 of Regulation (EU) 2023/2631, a statement that the [net] proceeds of the bond are partially allocated to economic activities that are not aligned with the technical screening criteria. The issuer shall describe such non-alignment, the activities concerned and the percentage of the proceeds that have been allocated to such activities as a total and on a per-activity basis, including a breakdown describing which point(s) of Article 5(1) of Regulation (EU) 2023/2631 is/are being used. Furthermore, an explanation why the technical screening criteria cannot be applied and an explanation of the manner in which the issuer has ensured that those activities comply with Article 5(3) and (4) of Regulation (EU) 2023/2631 and Article 3, points (a), (b) and (c), of Regulation (EU) 2020/852.] Issuance costs — [An estimate of the amount of cumulative issuance costs that are deducted from the proceeds, as permitted under Article 4(1) Regulation (EU) 2023/2631, with an accompanying explanation.] 5. Environmental impact of bond proceeds [No information is required to be provided under this Section of the report.] 6. Information on reporting — [A link to the issuer’s website referred to in Article 15(1) of Regulation (EU) 2023/2631.] — [Where applicable, a link to the issuer’s relevant reports, such as the consolidated management report or the consolidated sustainability report pursuant to Directive 2013/34/EU.] 7. CapEx plan — [Where applicable, progress made in the implementation of the CapEx plan referred to in Article 7 of Regulation (EU) 2023/2631 and the estimated date of completion of the projects therein.] — [Where there has been any delay or deviation that has a significant impact on the implementation of the CapEx plan, the issuer shall provide the reasons therefor, in accordance with Article 11(2) of that Regulation.] — [Where applicable, the plan referred to in Article 8(3) of that Regulation.] 8. Other relevant information

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Source: EUR-Lex (Cellar) · retrieved 2026-11-03 · Text as adopted (Official Journal); later amendments are not incorporated in this text.