—

[Date of publication of the review]

—

[Date of issuance of the bond(s) or tranches of the bond(s)]

—

[Date of publication of the related European Green Bond factsheet, and where applicable, of the related allocation report, or the impact report]

—

[The legal name of the issuer]

—

[Where available, the legal entity identifier (LEI) of 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]

—

[The identity and contact details of the external reviewer, including its website address]

—

[The name and job title of the lead analyst in a given assessment activity]

—

[The name and position of the person primarily responsible for approving the review]

—

[Where relevant, the date on which the review was last updated and an explanation detailing the reason for the update]

—

[Where applicable, other services provided by the external reviewer for the assessed entity together with a description of any actual or potential conflicts of interest]

—

where the opinion expressed by the independent reviewer is positive, a statement that the bond(s) meets – or is expected to meet, where relevant – the requirements of Regulation (EU) 2023/2631 as regards the use of proceeds;

—

where the opinion expressed by the independent reviewer is negative, a statement that the bond(s) does not meet – or is not expected to meet, where relevant – the requirements of Regulation (EU) 2023/2631 as regards the use of proceeds, and that the designation ‘European Green Bond’ or ‘EuGB’ can only be used if the bond is submitted for a new review and obtains a positive opinion.]

—

[Information about the sources relied upon to prepare the review, including links to measurement data and the methodology applied, where available]

—

[An explanation of the assessment methodologies and key assumptions]

—

[An explanation of the assumptions and taxonomy requirements used, of the limits and uncertainties surrounding the methodologies used and a clear statement about whether the external reviewer considers that the quality of information provided by the issuer or related third party is sufficient to perform the review and the extent to which the external reviewer has attempted to verify the information so provided]

—

A detailed assessment of whether the completed factsheet aligns with Articles 4 to 8 of Regulation (EU) 2023/2631;

—

The opinion of the external reviewer on the assessment mentioned above;

—

Where bond proceeds are intended to be allocated in accordance with Article 5 of Regulation (EU) 2023/2631, the assessment and opinion shall be provided in a dedicated section.]

—

A detailed assessment of whether the issuer has allocated the proceeds of the bond in alignment with Articles 4 to 8 of Regulation (EU) 2023/2631;

—

An assessment of whether the issuer has complied with the intended use of proceeds set out in the European Green Bond factsheet;

—

The opinion of the external reviewer on the two assessments referred to in the first and second indent;

—

For assets or activities that are subject to a CapEx plan, an assessment upon its completion of whether those assets or activities meet the taxonomy requirements;

—

Where bond proceeds are allocated in accordance with Article 5 of Regulation (EU) 2023/2631, the assessment and opinion shall be provided in a dedicated section. The assessment shall indicate whether each of the relevant requirements of that Article have been met.]

—

An assessment of whether the bond issuance aligns with the broader environmental strategy and rationale of the issuer;

—

An assessment of the indicated environmental impact of the bond proceeds;

—

The opinion of the external reviewer on the assessments referred to in the first and second indent.]