Article 13
1.
A sovereign shall obtain post-issuance reviews of its European Green Bonds from:
(a)
an external reviewer; or
(b)
an external reviewer and a State auditor.
2.
Where a sovereign obtains a post-issuance review from an external reviewer and a State auditor, the State auditor shall review the allocation of the bond proceeds and the external reviewer shall ascertain whether the economic activities funded through the bond align with the taxonomy requirements.