Article 53
Asset allocation by financial products that promote environmental or social characteristics
In the section ‘What was the asset allocation?’ in the template set out in Annex IV to this Regulation, financial market participants shall provide a description of the investments of the financial product, including all of the following:
(a)
the proportions of the investments of the financial product that attained the promoted environmental or social characteristics during the period covered by the periodic report;
(b)
the purpose of the remainder of the investments during the period covered by the periodic report, including a description of any minimum environmental or social safeguards and whether those investments are used for hedging, relate to cash held as ancillary liquidity or are investments for which there are insufficient data.