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  1. #2175714

    GAR le haghaidh urrúis fiachais le gnóthais neamhairgeadais (“GAR DS”)

    GAR for debt securities to non-financial undertakings (‘GAR DS’)

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  2. #2175848

    Nochtuithe eile in GAR: GAR le haghaidh na punainne trádála

    Other disclosures in the GAR: GAR for the trading portfolio

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  3. #3032871

    GAR le haghaidh gníomhaíochtaí iasachtaithe le gnóthais neamhairgeadais (iasachtaí agus airleacain – GAR L&A)’;

    GAR for lending activities to non-financial undertakings (loans and advances – GAR L&A)’;

    Commission Delegated Regulation (EU) 2023/2486 of 27 June 2023 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to the sustainable use and protection of water and marine resources, to the transition to a circular economy, to pollution prevention and control, or to the protection and restoration of biodiversity and ecosystems and for determining whether that economic activity causes no significant harm to any of the other environmental objectives and amending Commission Delegated Regulation (EU) 2021/2178 as regards specific public disclosures for those economic activities

  4. #2175651

    Eisiafar na sócmhainní a leanas ó uimhreoir GAR:

    The following assets shall be excluded from the numerator of the GAR:

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  5. #2175658

    Cóimheas sócmhainne glaise (GAR)

    Green asset ratio (GAR)

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  6. #2175662

    an comhiomlán GAR le haghaidh sócmhainní cumhdaithe ar an gclár comhardaithe;

    the aggregate GAR for covered on-balance sheet assets;

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  7. #2175668

    GAR a bhfuil feidhm aige maidir le risíocht gnóthas neamhairgeadais

    GAR applying to exposures to non-financial undertakings

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  8. #2175670

    Leanfaidh institiúidí creidmheasa na céimeanna a leanas chun GAR a ríomh le haghaidh gach cuspóra comhshaoil.

    Credit institutions shall follow the following steps to calculate the GAR for each environmental objective.

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  9. #2175687

    GAR le haghaidh gníomhaíochtaí iasachtaithe do shealúchais cothromais na ngnóthas neamhairgeadais le haghaidh iasachtaí agus airleacain (GAR L&A)

    GAR for lending activities to equity holdings of non-financial undertakings for loans and advances (GAR L&A)

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  10. #2175708

    GAR L&A (le haghaidh gach cuspóra comhshaoil) = (1)(c)/(1)(a).

    GAR L&A (for each environmental objective) = (1)(c)/(1)(a).

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  11. #2175743

    Cóimheas sócmhainne glaise le haghaidh sealúchais cothromais institiúidí creidmheasa i ngnóthas neamhairgeadais (“GAR EH”)

    Green asset ratio for equity holdings of credit institutions in non-financial undertakings (‘GAR EH’)

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  12. #2175758

    GAR maidir le maoiniú iomlán i ngnóthais neamhairgeadais (iasachtú móide sealúchais cothromais)

    GAR on total financing in non-financial undertakings (lending plus equity holdings)

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  13. #2175777

    Áireofar sa GAR seo nochtuithe gníomhaíochtaí idirthréimhseacha, agus nochtuithe stoic agus sreafa.

    This GAR shall include disclosures of transitional activities, and disclosures of stock and flow.

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  14. #2175778

    Ní bheidh an GAR seo i bhfeidhm ach maidir le hinfheistíochtaí ábhartha i dtaca le maolú ar an athrú aeráide.

    This GAR shall apply only to investments relevant for climate change mitigation.

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  15. #2175795

    GAR le haghaidh iasachtaí agus airleacan a mhaoiníonn tithíocht phoiblí agus iasachtú speisialaithe eile d’údaráis phoiblí

    GAR for loans and advances financing public housing and other specialised lending to public authorities

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  16. #2175807

    GAR Iomlán

    Total GAR

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  17. #2175808

    Nochtfaidh institiúidí creidmheasa an fhaisnéis maidir le GAR Iomlán.

    Credit institutions shall disclose information on the Total GAR.

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  18. #2175810

    GAR iomlán le haghaidh gníomhaíochtaí maoinithe a dhírítear ar ghnóthais airgeadais, le haghaidh na gcuspóirí comhshaoil uile

    total GAR for financing activities directed at financial undertakings, for all the environmental objectives.

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  19. #2175811

    GAR iomlán le haghaidh gníomhaíochtaí maoinithe a dhírithe ar ghnóthais neamhairgeadais, le haghaidh na gcuspóirí comhshaoil uile.

    total GAR for financing activities directed at non-financial undertakings, for all the environmental objectives.

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  20. #2175813

    GAR le haghaidh iasachtaí cairr, le haghaidh chuspóir mhaolú an athraithe aeráide.

    GAR for retail car loans, for the objective of climate change mitigation.

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  21. #2175814

    GAR le haghaidh iasachtaí le rialtais áitiúla chun tithe a mhaoiniú agus le haghaidh iasachtú speisialaithe eile.

    GAR for loans to local governments for house financing and other specialised lending.

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  22. #2175815

    GAR le haghaidh comhthaobhacht réadmhaoine tráchtála agus cónaithe athshealbhaithe arna sealbhú le díol.

    GAR for commercial and residential repossessed real estate collateral held for sale.

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  23. #2175849

    Déanfar an phunann trádála a eisiamh ón ainmneoir agus ó chumhdach an GAR iomlán.

    The trading portfolio shall be excluded from the denominator and coverage of the total GAR.

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  24. #2175867

    Sócmhainní chun GAR a ríomh

    Assets for the calculation of GAR

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  25. #2175868

    Faisnéis earnála GAR

    GAR sector information

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  26. #2175869

    Stoc KPI GAR

    GAR KPI stock

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  27. #2175870

    Sreabhadh KPI GAR

    GAR KPI flow

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  28. #2175899

    cion de na sócmhainní a bhaineann le gníomhaíochtaí eacnamaíocha ailínithe le Tacsanomaíocht laistigh d’iomlán na sócmhainní (GAR).

    proportion of assets associated with Taxonomy-aligned economic activities within total assets (GAR).

    Commission Delegated Regulation (EU) 2021/2178 of 6 July 2021 supplementing Regulation (EU) 2020/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013/34/EU concerning environmentally sustainable economic activities, and specifying the methodology to comply with that disclosure obligation (Text with EEA relevance)

  29. #2576847

    Teimpléad 7 - Gníomhaíochtaí um maolú: Sócmhainní chun GAR a ríomh

    Template 7 - Mitigating actions: Assets for the calculation of GAR

    Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (Text with EEA relevance)

  30. #2576848

    Teimpléad 8 - GAR (%)

    Template 8 - GAR (%)

    Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (Text with EEA relevance)

  31. #2576912

    Stoc GAR

    GAR stock

    Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (Text with EEA relevance)

  32. #2576913

    Sreabhadh GAR

    GAR flow

    Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (Text with EEA relevance)

  33. #2577214

    Maidir leis an stoc, comhfhreagróidh GAR (maolú ar an athrú aeráide), GAR (oiriúnú don athrú aeráide), GAR (maolú ar an athrú aeráide agus oiriúnú don athrú aeráide) don ETF a áirítear i gcolúin (b), (g) agus (l) faoi seach de Theimpléad 8, dá réir sin.

    For the stock, GAR (climate change mitigation), GAR (climate change adaptation), GAR (climate change mitigation and climate change adaptation) shall correspond to the KPI included in columns (b), (g) and (l) respectively of Template 8, accordingly.

    Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (Text with EEA relevance)

  34. #2577215

    Mar an gcéanna, maidir leis an sreabhadh, comhfhreagróidh GAR (maolú ar an athrú aeráide), GAR (oiriúnú don athrú aeráide), GAR (maolú ar an athrú aeráide agus oiriúnú don athrú aeráide) don ETF a áirítear i ró 1, colúin (r), (w) agus (ab) den Teimpléad 8 céanna sin.

    Similarly, for the flow, GAR (climate change mitigation), GAR (climate change adaptation), GAR (climate change mitigation and climate change adaptation) shall correspond to the KPI included in row 1, columns (r), (w) and (ab) of the same Template 8.

    Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (Text with EEA relevance)

  35. #2577216

    Beidh faisnéis faoin gcumhdach i dTeimpléad 8, ró 1, colún (p) maidir le stoc GAR, agus in (af) maidir le sreabhadh GAR.

    Information on the coverage shall be included in Template 8, row 1, column (p) for GAR stock, and (af) for GAR flow.

    Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (Text with EEA relevance)

  36. #2577218

    Teimpléad 7 - Gníomhaíochtaí um maolú: Sócmhainní chun GAR a ríomh.

    Template 7 – Mitigating actions: Assets for the calculation of GAR.

    Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (Text with EEA relevance)

  37. #2577271

    GAR – Sócmhainní cumhdaithe san uimhreoir agus san ainmneoir araon

    GAR – Covered assets in both numerator and denominator

    Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (Text with EEA relevance)

  38. #2577273

    Iasachtaí agus airleacain, urrúis fiachais agus ionstraimí cothromais nach bhfuil incháilithe do HfT le haghaidh GAR

    Loans and advances, debt securities and equity instruments not HfT eligible for GAR

    Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (Text with EEA relevance)

  39. #2577317

    Iomlán na sócmhainní GAR

    Total GAR assets

    Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (Text with EEA relevance)

  40. #2577319

    Sócmhainní atá eisiata ón uimhreoir le haghaidh GAR a ríomh (cumhdaithe san ainmneoir)

    Assets excluded from the numerator for GAR calculation (covered in the denominator)

    Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (Text with EEA relevance)

  41. #2577324

    Sócmhainní atá eisiata ón uimhreoir le haghaidh GAR (cumhdaithe san ainmneoir)

    Assets excluded from the numerator for GAR (covered in the denominator)

    Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (Text with EEA relevance)

  42. #2577333

    Iomlán na sócmhainní san ainmneoir (GAR)

    Total assets in the denominator (GAR)

    Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (Text with EEA relevance)

  43. #2577335

    Sócmhainní eile atá eisiata ón uimhreoir agus ón ainmneoir chun GAR a ríomh

    Other assets excluded from both the numerator and denominator for GAR calculation

    Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (Text with EEA relevance)

  44. #2577346

    Teimpléad 8 - GAR (%)

    Template 8 – GAR (%)

    Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (Text with EEA relevance)

  45. #2577350

    Ceanglaítear le Rialachán Tarmligthe (AE) 2021/2178 ar institiúidí an GAR a mheas agus a nochtadh faoi dhó.

    Delegated Regulation (EU) 2021/2178 requires institutions to estimate and disclose the GAR twice.

    Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (Text with EEA relevance)

  46. #2577392

    Nochtfaidh institiúidí an cion de na sócmhainní iomlána atá cumhdaithe faoi GAR.

    Institutions shall disclose the proportion of total assets covered by the GAR.

    Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (Text with EEA relevance)

  47. #2577431

    Nochtfaidh institiúidí an cion de na sócmhainní iomlána nua atá cumhdaithe faoi GAR.

    Institutions shall disclose the proportion of new total assets covered by the GAR.

    Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (Text with EEA relevance)

  48. #2577434

    GAR dá dtagraítear i Rialachán Tarmligthe (AE) 2021/2178.

    GAR as referred to in Delegated Regulation (EU) 2021/2178.

    Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (Text with EEA relevance)

  49. #2577435

    Iasachtaí agus airleacain, urrúis fiachais ionstraimí cothromais nach bhfuil incháilithe do HfT le haghaidh ríomh GAR

    Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation

    Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (Text with EEA relevance)

  50. #2577436

    % GAR maidir le risíochtaí i ró 1 de Theimpléad 7.

    GAR % for exposures in row 1 of Template 7.

    Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (Text with EEA relevance)