1.   Originators shall publish the statement on principal adverse impacts on sustainability factors in the format set out in Tables 1, 2 and 3 of the Annex.

2.   In the summary section in Table 1 of the Annex, originators shall include all of the following information:

(a)	the unique identifier of the securitisation;

(b)	where available, the international securities identification numbers (ISIN codes) of each of the tranches or bonds in the securitisation;

(c)	the fact that principal adverse impacts on sustainability factors are considered;

(d)	the reference period of the statement on principal adverse impacts on sustainability factors;

(e)	for each asset type in the securitisation pool, the total current principal balance of the underlying exposures;

(f)	a summary of the principal adverse impacts on sustainability factors of the assets financed by underlying exposures.

The summary section shall be of a maximum length of two sides of A4-sized paper when printed.

3.   In the section ‘Explanation of how principal adverse impacts on sustainability factors of the assets financed by underlying exposures of the securitisation are considered in the selection of underlying exposures to be added to the pool at the time of offering or during the lifetime of the securitisation’ in Table 1 of the Annex, originators shall include all of the following information:

(a)	a description of any criteria or numerical thresholds applicable to the composition of the pool of underlying exposures in the securitisation relating to the principal adverse impacts on sustainability factors of the assets financed by the underlying exposures in the pool;

(b)	a description of any tests, events, and triggers relating to those principal adverse impacts;

(c)	clear references to the relevant pages and sections in the final offering document or, where relevant, the prospectus, and the closing transaction documents where those thresholds, tests, events, or triggers are described;

(d)	a concise explanation of whether and, if so, how, principal adverse impacts on sustainability factors are taken into account in the originator’s credit granting criteria;

(e)	clear references and hyperlinks to any available public disclosures in which the criteria referred to in point (a) are described.

Where information relating to any of the indicators of principal adverse impacts on sustainability factors as set out in the Annex is not readily available, originators shall include in that section details of the best efforts used to obtain that information from obligors, external experts, or by making reasonable assumptions.

4.   For the purposes of the concise explanation referred to in paragraph 3, point (d), originators may also provide references to relevant business conduct codes and internationally recognised standards for due diligence and reporting to which they adhered.

5.   In the section ‘Description of principal adverse impacts on sustainability factors of the assets financed by the underlying exposures of the securitisation’ in Table 1 of the Annex, originators shall describe the principal adverse impacts on sustainability factors of the assets financed by the underlying exposures of the securitisation, and provide all of the following information:

(a)	available information on the indicators related to principal adverse impacts on sustainability factors as set out in Table 1 of the Annex;

(b)	available information on one or more additional climate and other environment-related indicators, as set out in Table 2 of the Annex;

(c)	available information on one or more additional indicators for social and employee matters, respect for human rights, and anti-corruption and anti-bribery matters as set out in Table 3 of the Annex;

(d)	available information on any other indicators used to identify and assess additional principal adverse impacts on a sustainability factor as set out in Table 1 of the Annex.

Where the originator has provided at least one previous statement on principal adverse impacts on sustainability factors in accordance with this Article, the originator shall provide a historical comparison between the current period reported on and every previous period reported on up to the last four previous periods.

6.   Where the statement on principal adverse impacts on sustainability factors is made available by means of a securitisation repository, the item code 1 of Table 3 of Annex I to Delegated Regulation (EU) 2020/1224 shall be used.

7.   An originator that identifies factual errors in any information that it has made available pursuant to paragraphs 1 to 6 shall correct those errors and publish a corrected statement on principal adverse impacts on sustainability factors without undue delay.