Commission Delegated Regulation (EU) 2026/73 of 4 July 2025 amending Delegated Regulation (EU) 2021/2178 as regards the simplification of the content and presentation of information to be disclosed concerning environmentally sustainable activities and Delegated Regulations (EU) 2021/2139 and (EU) 2023/2486 as regards simplification of certain technical screening criteria for determining whether economic activities cause no significant harm to environmental objectives

Disclosure reference date/period t
---	---
	Stock/Flow (Million EUR)
	Stock/Flow (Million EUR)
	Stock/Flow (Million EUR)
	Stock/Flow (Million EUR)
1	GAR – Covered assets in both numerator and denominator
2	Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation
3	Financial undertakings
4	Loans and advances
5	Debt securities, including UoP
6	Equity instruments
7	Non-financial undertakings
8	Loans and advances
9	Debt securities, including UoP
10	Equity instruments
11	Households
12	of which loans collateralised by residential immovable property
13	of which building renovation loans
14	of which motor vehicle loans
15	Local government financing
16	Housing financing
17	Other local government financing
18	Collateral obtained by taking possession: residential and commercial immovable properties
19	Exposures included on a voluntary basis [^ntr8-L_202600073EN.002102-E0008]
20	Total GAR assets
21	Assets not covered for GAR calculation
22	Central governments and Supranational issuers
23	Central banks exposure
24	Trading book
25	Undertakings and entities not subject to CSRD
26	SMEs and undertakings (other than SMEs) not subject to CSRD disclosure obligations
27	Loans and advances
28	of which loans collateralised by commercial immovable property
29	of which building renovation loans
30	Debt securities
31	Equity instruments
32	Non-EU country counterparties not subject to CSRD disclosure obligations
33	Loans and advances
34	Debt securities
35	Equity instruments
36	Derivatives
37	On demand interbank loans
38	Cash and cash-related assets
39	Other categories of assets (e.g. Goodwill, commodities etc.)
40	Total assets
Off-balance sheet exposures (stock) to Undertakings subject to CSRD disclosure obligations and local governments	Off-balance sheet exposures (stock) to Undertakings subject to CSRD disclosure obligations and local governments
41	Financial guarantees
42	Assets under management
43	of which debt securities
44	of which equity instruments

Explanatory notes:

• 1. The following accounting categories of financial assets should be considered: Financial assets at amortised cost, financial assets at fair value through other comprehensive income, investments in subsidiaries, joint ventures and associates, financial assets designated at fair value through profit or loss and non-trading financial assets mandatorily at fair value through profit or loss, and real estate collaterals obtained by credit institutions by taking possession in exchange for cancellation of debts.

• 1. Credit institutions shall duplicate this template for reporting on stocks for the calculation of GAR stock, and reporting on new assets for the calculation of GAR flow.

• 1. Credit institutions shall duplicate this template for turnover-based and CapEx-based disclosures.

2. GAR sector information

Disclosure reference date/period t
---	---
	a
	Breakdown by sector – NACE 4 digits level (code and label) (Million EUR)
1
2
3
…
10
11	Nuclear activities[^ntr9-L_202600073EN.002102-E0009]
12	Fossil gas activities[^ntr10-L_202600073EN.002102-E0010]
13	Of which non-assessed exposures[^ntr11-L_202600073EN.002102-E0011]

Explanatory notes:

• 1. Credit institutions shall disclose in this template information on top ten exposures in the banking book towards top ten sectors covered by the Taxonomy (NACE sectors 4 levels of detail), using the relevant NACE Codes on the basis of the principal activity of the counterparty.

• 1. The counterparty NACE sector allocation shall be based exclusively on the nature of the immediate counterparty. The classification of the exposures incurred jointly by more than one obligor shall be done on the basis of the characteristics of the obligor that was the more relevant, or determinant, for the institution to grant the exposure. The distribution of jointly incurred exposures by NACE codes shall be driven by the characteristics of the more relevant or determinant obligor. Institutions shall disclose information by NACE codes with the level of disaggregation required in the template.

• 1. Credit institutions shall duplicate this template for turnover-based and CapEx-based disclosures.

3. GAR KPI stock

Disclosure reference date t
---	---
	% (compared to corresponding total covered assets in the denominator)
	% (compared to corresponding total covered assets in the denominator)
	% (compared to corresponding total covered assets in the denominator)
	% (compared to corresponding total covered assets in the denominator)
1	GAR – Covered assets in both numerator and denominator
2	Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation
3	Financial undertakings
4	Loans and advances
5	Debt securities, including UoP
6	Equity instruments
7	Non-financial undertakings
8	Loans and advances
9	Debt securities, including UoP
10	Equity instruments
11	Households
12	of which loans collateralised by residential immovable property
13	of which building renovation loans
14	of which motor vehicle loans
15	Local government financing
16	Housing financing
17	Other local government financing
18	Collateral obtained by taking possession: residential and commercial immovable properties
19	Exposures included on a voluntary basis [^ntr13-L_202600073EN.002102-E0013]
20	GAR – Total GAR assets

Explanatory notes:

• 1. Institutions shall disclose in this template the GAR KPIs on stock of exposures calculated based on the data disclosed in template 1, on covered assets.

• 1. Credit institutions shall duplicate this template for turnover-based and CapEx-based disclosures.

4. GAR KPI flow

Disclosure reference period t
---	---
	% (compared to corresponding total covered assets in the denominator)
	% (compared to corresponding total covered assets in the denominator)
	% (compared to corresponding total covered assets in the denominator)
	% (compared to corresponding total covered assets in the denominator)
1	GAR – Covered assets in both numerator and denominator
2	Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation
3	Financial undertakings
4	Loans and advances
5	Debt securities, including UoP
6	Equity instruments
7	Non-financial undertakings
8	Loans and advances
9	Debt securities, including UoP
10	Equity instruments
11	Households
12	of which loans collateralised by residential immovable property
13	of which building renovation loans
14	of which motor vehicle loans
15	Local government financing
16	Housing financing
17	Other local government financing
18	Collateral obtained by taking possession: residential and commercial immovable properties
19	Exposures included on a voluntary basis [^ntr15-L_202600073EN.002102-E0015]
20	GAR – Total GAR assets

Explanatory note:

• 1. Institutions shall disclose in this template the GAR KPIs on flow of new loans and advances, debt securities, equity instruments, and repossessed collateral during the financial year prior to the disclosure reference date calculated based on the data disclosed in template 1, on covered assets.

• 1. Credit institutions shall duplicate this template for turnover-based and CapEx-based disclosures.

5. KPI off-balance sheet exposures

Disclosure reference date/period t
% (compared to corresponding total off-balance sheet assets)	% (compared to corresponding total off-balance sheet assets)
---	---
% (compared to corresponding total off-balance sheet assets)	% (compared to corresponding total off-balance sheet assets)
% (compared to corresponding total off-balance sheet assets)	% (compared to corresponding total off-balance sheet assets)
% (compared to corresponding total off-balance sheet assets)	% (compared to corresponding total off-balance sheet assets)
1	Financial guarantees (FinGuar KPI)
2	Assets under management (AuM KPI)

Explanatory notes:

• 1. Institutions shall disclose in this template the KPIs for off-balance sheet exposures (financial guarantees and AuM) calculated based on the data disclosed in template 1, on covered assets.

• 1. Institutions shall duplicate this template to disclose stock and flow KPIs for off-balance sheet exposures.

• 1. Credit institutions shall duplicate this template for turnover-based and CapEx-based disclosures.

6. KPI on fee and commission income from services other than lending and asset management

Disclosure reference period t
F&C KPI	F&C KPI
---	---
F&C KPI	F&C KPI
F&C KPI	F&C KPI
F&C KPI	F&C KPI
F&C KPI	F&C KPI
1	Fees and commissions income from CSRD corporates – Services other than lending
2	Services towards financial undertakings
3	Non-financial undertakings
4	Counterparties not subject to CSRD disclosure obligations, including third-country counterparties

Explanatory notes:

• 1. Institutions shall disclose in this template information on the percentage (%) of fee and commission income related to taxonomy relevant sectors and Taxonomy-aligned activities (with breakdown for transitional and enabling activities) compared to total fees and commission income from CSRD corporates for services other than lending and asset management.

• 1. Credit institutions shall duplicate this template for turnover-based and CapEx-based disclosures.

7. KPI Trading book portfolio

Disclosure reference period t
---	---
1	Financial assets held for trading (debt securities and equity holdings) – CSRD corporates
2	Financial corporates
3	Debt securities
4	Equity instruments
5	Non-financial corporates
6	Debt securities
7	Equity instruments
8	Counterparties not subject to CSRD disclosure obligations, including third-country counterparties
9	Debt securities
10	Equity instruments

Explanatory note:

• 1. Credit institutions shall duplicate this template for turnover-based and CapEx-based disclosures.

’

[^ntr1-L_202600073EN.002102-E0001]: Based on the Turnover KPI of the counterparty.

[^ntr2-L_202600073EN.002102-E0002]: Based on the CapEx KPI of the counterparty.

[^ntr3-L_202600073EN.002102-E0003]: % of assets covered by the KPI over banks’ total assets.

[^ntr4-L_202600073EN.002102-E0004]: In accordance with Article 7(8) of this Regulation.

[^ntr5-L_202600073EN.002102-E0005]: Fee and commission income from services other than lending and AuM.

[^ntr6-L_202600073EN.002102-E0006]: In accordance with Article 7(8)(a) and (b) of this Regulation.

[^ntr7-L_202600073EN.002102-E0007]: In accordance with Article 4(1a) of this Regulation.

[^ntr8-L_202600073EN.002102-E0008]: In accordance with Article 7(3) of this Regulation.

[^ntr9-L_202600073EN.002102-E0009]: Referred to in Sections 4.26, 4.27 and 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139.

[^ntr10-L_202600073EN.002102-E0010]: Referred to in Sections 4.29, 4.30 and 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139.

[^ntr11-L_202600073EN.002102-E0011]: In accordance with Article 7(8) of this Regulation.

[^ntr12-L_202600073EN.002102-E0012]: In accordance with Article 7(8) of this Regulation.

[^ntr13-L_202600073EN.002102-E0013]: In accordance with Article 7(3) of this Regulation.

[^ntr14-L_202600073EN.002102-E0014]: In accordance with Article 7(8) of this Regulation.

[^ntr15-L_202600073EN.002102-E0015]: In accordance with Article 7(3) of this Regulation.

[^ntr16-L_202600073EN.002102-E0016]: In accordance with Article 7(8) of this Regulation.

[^ntr17-L_202600073EN.002102-E0017]: In accordance with Article 7(8) of this Regulation.

[^ntr18-L_202600073EN.002102-E0018]: In accordance with Article 7(8) of this Regulation.

ANNEX VII

Annex VII to Delegated Regulation (EU) 2021/2178 is amended as follows:

• (1) in Section 2.2, the first paragraph is replaced by the following:

‘Investee undertakings considered shall include non-financial undertakings and financial undertakings.’;

• (2) in Section 2.3, the first paragraph is replaced by the following:

‘The calculation of KPIs shall include debt securities, equity instruments towards investee companies and all other assets covered under Article 7(6).’;

• (3) in Section 3.2, the first paragraph is replaced by the following:

‘Investment firms shall consider clients receiving investment services, other than dealing on own account services and ancillary services, that are non-financial undertakings and financial undertakings.’.

ANNEX VIII

‘ANNEX VIII

TEMPLATE FOR KPIS OF INVESTMENT FIRMS

Template number	Name
0	Summary of KPIs to be disclosed by investment firms under Article 8 Taxonomy Regulation
1	KPI IF – Dealing on own account services
2	KPI IF – Other services

0. Summary of KPIs to be disclosed by investment firms under Article 8 Taxonomy Regulation

Disclosure reference date/period t
---	---
Main KPI (for dealing on own account)	Green asset ratio
Main KPI (for services and activities other than dealing on own account)	KPI on Revenue [^ntr5-L_202600073EN.003702-E0005]

1. KPI IF – Dealing on own account services

Disclosure reference date t
---	---
1	Total assets invested under investment firms’ activities dealing on own account (as per Section A of Annex I to Directive 2014/65/EU)
2	of which: on own behalf
3	of which: on behalf of clients
4	of which: exposures included on a voluntary basis[^ntr10-L_202600073EN.003702-E0010]
5	of which nuclear activities[^ntr11-L_202600073EN.003702-E0011]
6	of which fossil gas activities[^ntr12-L_202600073EN.003702-E0012]

Explanatory note:

• 1. Undertakings shall duplicate this template for turnover-based and CapEx-based disclosures.

2. KPI IF – Other services

Disclosure reference period t
---	---
1	Revenue (i.e. fees, commissions and other monetary benefits) from investment and services and activities other than dealing on own account (as per Section A of Annex I to Directive 2014/65/EU)
2	Reception and transmission of orders in relation to one or more financial instruments
3	Execution of orders on behalf of clients
4	Portfolio management
5	Investment advice
6	Underwriting of financial instruments and/or placing of financial instruments on a firm commitment basis
7	Placing of financial instruments without a firm commitment basis
8	Operation of an MTF
9	Operation of an OTF
10	of which included on voluntary basis[^ntr16-L_202600073EN.003702-E0016]
11	of which nuclear activities[^ntr17-L_202600073EN.003702-E0017]
12	of which fossil gas activities[^ntr18-L_202600073EN.003702-E0018]

Explanatory note:

• 1. Undertakings shall duplicate this template for turnover-based and CapEx-based disclosures.

’

[^ntr1-L_202600073EN.003702-E0001]: Based on the Turnover KPI of the counterparty.

[^ntr2-L_202600073EN.003702-E0002]: Based on the CapEx KPI of the counterparty.

[^ntr3-L_202600073EN.003702-E0003]: % of assets covered by the KPI over total assets.

[^ntr4-L_202600073EN.003702-E0004]: In accordance with Article 7(8) of this Regulation.

[^ntr5-L_202600073EN.003702-E0005]: Fees, commissions and other monetary benefits.

[^ntr6-L_202600073EN.003702-E0006]: % of Taxonomy-eligible assets over covered assets.

[^ntr7-L_202600073EN.003702-E0007]: % of Taxonomy aligned assets over covered assets.

[^ntr8-L_202600073EN.003702-E0008]: In accordance with Article 7(8)(a) and (b) of this Regulation.

[^ntr9-L_202600073EN.003702-E0009]: In accordance with Article 5(1a) of this Regulation.

[^ntr10-L_202600073EN.003702-E0010]: In accordance with Article 7(3) of this Regulation.

[^ntr11-L_202600073EN.003702-E0011]: Referred to in Sections 4.26, 4.27 and 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139.

[^ntr12-L_202600073EN.003702-E0012]: Referred to in Sections 4.29, 4.30 and 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139.

[^ntr13-L_202600073EN.003702-E0013]: % of Taxonomy-eligible assets over covered assets.

[^ntr14-L_202600073EN.003702-E0014]: % of Taxonomy aligned assets over covered assets.

[^ntr15-L_202600073EN.003702-E0015]: In accordance with Article 7(8) of this Regulation.

[^ntr16-L_202600073EN.003702-E0016]: In accordance with Article 7(3) of this Regulation.

[^ntr17-L_202600073EN.003702-E0017]: Referred to in Sections 4.26, 4.27 and 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139.

[^ntr18-L_202600073EN.003702-E0018]: Referred to in Sections 4.29, 4.30 and 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139.

ANNEX IX

Annex IX to Delegated Regulation (EU) 2021/2178 is amended as follows:

• (1) in Section 1, the second paragraph is replaced by the following text:

‘Investments shall mean all direct and indirect investments and exposures, covered under Article 7(6), including investments in collective investment undertakings and participations, loans and mortgages.’;

• (2) in Section 1, third paragraph, the second sentence is replaced by the following:

‘The ratio of covered investments in exposures covered under Article 7(6) of this Regulation in the balance sheet total shall be disclosed.’;

• (3) in Section 2, the second and third paragraphs are deleted.

ANNEX X

‘ANNEX X

TEMPLATES FOR KPIs OF INSURANCE AND REINSURANCE UNDERTAKINGS

Template 1:   The underwriting KPI

Disclosure reference period t
Economic activities: Non-life insurance and reinsurance underwriting activities[^ntr1-L_202600073EN.004302-E0001]	Absolute premiums, year t
---	---
(1)	(2)
	Currency
Taxonomy-aligned activities
Nuclear activities[^ntr2-L_202600073EN.004302-E0002]
Fossil gas activities[^ntr3-L_202600073EN.004302-E0003]
Taxonomy-eligible activities
Nuclear activities[^ntr2-L_202600073EN.004302-E0002]
Fossil gas activities[^ntr3-L_202600073EN.004302-E0003]
Non-assessed activities considered non-material [^ntr4-L_202600073EN.004302-E0004]
Total [^ntr5-L_202600073EN.004302-E0005]

Explanatory notes for Template 1:

• 1. “Premiums” in columns (2) and (3) shall be reported as gross premiums written or, as applicable, revenue relating to non-life insurance or reinsurance activity.

• 1. The information in columns (4) and (5) shall be reported in disclosures in the year 2024 and thereafter. (t-1): Indicates the last financial year when data on Taxonomy-alignment was reported. If no data was reported in year t-1, leave columns (4) and (5) empty.

Template 2:   Investment KPI

	Exposures	%	Million EUR
1	Total AUM	100
2	Assets covered by the KPI
	% of covered assets	% Turnover based	% CapEx based
3	Taxonomy eligible
4	Nuclear activities[^ntr6-L_202600073EN.004302-E0006]
5	Fossil gas activities[^ntr7-L_202600073EN.004302-E0007]
6	Taxonomy aligned
7	Undertakings subject to Articles 19a and 29a of Directive 2013/34/EU
8	of which Non-financial undertakings
9	of which Financial undertakings
10	Other covered counterparties and real estate assets
11	Investments other than investments held in respect of life insurance contracts where the investment risk is borne by the policy holders
12	Exposures included on a voluntary basis[^ntr8-L_202600073EN.004302-E0008]
13	Transitional activities
14	Enabling activities
15	Nuclear activities[^ntr6-L_202600073EN.004302-E0006]
16	Fossil gas activities[^ntr7-L_202600073EN.004302-E0007]
	Taxonomy aligned per objective	% Turnover based	% CapEx based
17	Climate Change Mitigation (CCM)
18	Climate Change Adaptation (CCA)
19	Water and marine resources (WTR)
20	Circular economy (CE)
21	Pollution (PPC)
22	Biodiversity and Ecosystems (BIO)
23	Non-assessed exposures
24	Exposures financing non-assessed non-material activities of counterparties[^ntr9-L_202600073EN.004302-E0009]
25	Exposures financing counterparties reporting in accordance with Article 7(9) to this Regulation[^ntr10-L_202600073EN.004302-E0010]
26	Non-assessed exposures considered non-material by the reporting entity[^ntr11-L_202600073EN.004302-E0011]
	Breakdown of covered assets	%	Million EUR
27	Undertakings subject to Articles 19a and 29a of Directive 2013/34/EU
28	of which Non-financial undertakings
29	of which Financial undertakings
30	Other covered counterparties and real estate assets
31	Investments other than investments held in respect of life insurance contracts where the investment risk is borne by the policy holders
32	Exposures included on a voluntary basis[^ntr8-L_202600073EN.004302-E0008]

’

[^ntr1-L_202600073EN.004302-E0001]: Non-life insurance and reinsurance can only be eligible or aligned with Regulation (EU) 2020/852 as activity that enables climate change adaptation.

[^ntr2-L_202600073EN.004302-E0002]: Referred to in Sections 4.26, 4.27 and 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139.

[^ntr3-L_202600073EN.004302-E0003]: Referred to in Sections 4.29, 4.30 and 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139.

[^ntr4-L_202600073EN.004302-E0004]: In accordance with Article 7(8) of this Regulation.

[^ntr5-L_202600073EN.004302-E0005]: Total figure shall contain one of the following: (a) total non-life insurance gross premiums written; (b) total non-life reinsurance gross premiums written; (c) total non-life insurance revenue; (d) total non-life reinsurance revenue.

[^ntr6-L_202600073EN.004302-E0006]: Referred to in Sections 4.26, 4.27 and 4.28 of Annexes I and II to Delegated Regulation (EU) 2021/2139.

[^ntr7-L_202600073EN.004302-E0007]: Referred to in Sections 4.29, 4.30 and 4.31 of Annexes I and II to Delegated Regulation (EU) 2021/2139.

[^ntr8-L_202600073EN.004302-E0008]: In accordance with Article 7(3) of this Regulation.

[^ntr9-L_202600073EN.004302-E0009]: In accordance with Article 7(8)(a) and (b) of this Regulation.

[^ntr10-L_202600073EN.004302-E0010]: Figures should be the same in both columns.

[^ntr11-L_202600073EN.004302-E0011]: In accordance with Article 6(1b) of this Regulation. Figures should be the same in both columns.

ANNEX XI

In Annex XI to Delegated Regulation (EU) 2021/2178, the following indent is introduced after the first indent:

• ‘— contextual information on the assets and activities covered by the KPIs that are considered non-material in accordance with Articles 3(1a), 4(1a) to (1f), 5(1a) and(1b), 6(1a) and (1b), as applicable, including the sector of the economic activities associated with those assets and activities and an explanation of the absence of materiality of those economic activities.’

ANNEX XII

Amendments to Annex I to Delegated Regulation (EU) 2021/2139

Appendix C to Annex I to Delegated Regulation (EU) 2021/2139 is replaced by the following:

‘Appendix C

GENERIC CRITERIA FOR DNSH TO POLLUTION PREVENTION AND CONTROL REGARDING USE AND PRESENCE OF CHEMICALS

The activity does not lead to the manufacture, placing on the market or use of: (a) substances, whether on their own, in mixtures or in articles, listed in Annexes I or II to Regulation (EU) 2019/1021, except in the case of substances present as an unintentional trace contaminant; (b) mercury and mercury compounds, their mixtures and mercury-added products as defined in Article 2 of Regulation (EU) 2017/852 of the European Parliament and of the Council[^ntr1-L_202600073EN.004602-E0001]; (c) substances, whether on their own, in mixture or in articles, listed in Annexes I or II to Regulation (EU) 2024/590 of the European Parliament and of the Council[^ntr2-L_202600073EN.004602-E0002], except for any of the following: (i) substances listed in Annex I to that Regulation under the conditions of exemptions that apply under that Regulation; (ii) substances listed in Annex II to that Regulation for the type of uses permitted for substances listed in Annex I to that Regulation; (iii) substances listed in Annex II to that Regulation that are used in fire extinguishers on aircraft or in fire protection systems on aircraft; (d) substances, whether on their own, in mixtures or in articles, listed in Annex II to Directive 2011/65/EU, except where there is full compliance with the applications listed in Annexes III and IV of that Directive; (e) substances, whether on their own, in mixtures or in an article, listed in Annex XVII to Regulation (EC) No 1907/2006, except where there is full compliance with the conditions specified in that Annex; (f) substances, whether on their own, or in mixtures or in an article, in a concentration above 0,1 % weight by weight (w/w), and meeting the criteria laid down in Article 57 of Regulation (EC) No 1907/2006 and that were identified in accordance with Article 59(1) of that Regulation for a period of at least 18 months, except if it is assessed and documented by the operators that no other suitable alternative substances or technologies are available on the market, and that they are used under controlled conditions.

’

[^ntr1-L_202600073EN.004602-E0001]: Regulation (EU) 2017/852 of the European Parliament and of the Council of 17 May 2017 on mercury, and repealing Regulation (EC) No 1102/2008 (OJ L 137, 24.5.2017, p. 1, ELI: http://data.europa.eu/eli/reg/2017/852/oj).

[^ntr2-L_202600073EN.004602-E0002]: Regulation (EU) 2024/590 of the European Parliament and of the Council of 7 February 2024 on substances that deplete the ozone layer, and repealing Regulation (EC) No 1005/2009 (OJ L, 2024/590, 20.2.2024, ELI: http://data.europa.eu/eli/reg/2024/590/oj).

ANNEX XIII

Amendments to Annex II to Delegated Regulation (EU) 2021/2139

Appendix C to Annex II to Delegated Regulation (EU) 2021/2139 is replaced by the following:

‘Appendix C

GENERIC CRITERIA FOR DNSH TO POLLUTION PREVENTION AND CONTROL REGARDING USE AND PRESENCE OF CHEMICALS

The activity does not lead to the manufacture, placing on the market or use of: (a) substances, whether on their own, in mixtures or in articles, listed in Annexes I or II to Regulation (EU) 2019/1021, except in the case of substances present as an unintentional trace contaminant; (b) mercury and mercury compounds, their mixtures and mercury-added products as defined in Article 2 of Regulation (EU) 2017/852; (c) substances, whether on their own, in mixture or in articles, listed in Annexes I or II to Regulation (EU) 2024/590, except for any of the following: (i) substances listed in Annex I to that Regulation under the conditions of exemptions that apply under that Regulation; (ii) substances listed in Annex II to that Regulation for the type of uses permitted for substances listed in Annex I to that Regulation; (iii) substances listed in Annex II to that Regulation that are used in fire extinguishers on aircraft or in fire protection systems on aircraft; (d) substances, whether on their own, in mixtures or in an articles, listed in Annex II to Directive 2011/65/EU, except where there is full compliance with the applications listed in Annexes III and IV of that Directive; (e) substances, whether on their own, in mixtures or in an article, listed in Annex XVII to Regulation (EC) No 1907/2006, except where there is full compliance with the conditions specified in that Annex; (f) substances, whether on their own, or in mixtures or in an article, in a concentration above 0,1 % weight by weight (w/w), and meeting the criteria laid down in Article 57 of Regulation (EC) No 1907/2006 and that were identified in accordance with Article 59(1) of that Regulation for a period of at least 18 months, except if it is assessed and documented by the operators that no other suitable alternative substances or technologies are available on the market, and that they are used under controlled conditions.’

ANNEX XIV

Amendments to Annex I to Delegated Regulation (EU) 2023/2486

Appendix C to Annex I to Delegated Regulation (EU) 2023/2486 is replaced by the following:

‘Appendix C

Generic criteria for DNSH to pollution prevention and control regarding use and presence of chemicals

The activity does not lead to the manufacture, placing on the market or use of: (a) substances, whether on their own, in mixtures or in articles, listed in Annexes I or II to Regulation (EU) 2019/1021 of the European Parliament and of the Council[^ntr1-L_202600073EN.004802-E0001], except in the case of substances present as an unintentional trace contaminant; (b) mercury and mercury compounds, their mixtures and mercury-added products as defined in Article 2 of Regulation (EU) 2017/852 of the European Parliament and of the Council[^ntr2-L_202600073EN.004802-E0002]; (c) substances, whether on their own, in mixture or in articles, listed in Annexes I or II to Regulation (EU) 2024/590 of the European Parliament and of the Council[^ntr3-L_202600073EN.004802-E0003], except for any of the following: (i) substances listed in Annex I to that Regulation under the conditions of exemptions that apply under that Regulation; (ii) substances listed in Annex II to that Regulation for the type of uses permitted for substances listed in Annex I to that Regulation; (iii) substances listed in Annex II to that Regulation that are used in fire extinguishers on aircraft or in fire protection systems on aircraft; (d) substances, whether on their own, in mixtures or in articles, listed in Annex II to Directive 2011/65/EU, except where there is full compliance with the applications listed in Annexes III and IV of that Directive; (e) substances, whether on their own, in mixtures or in an article, listed in Annex XVII to Regulation (EC) No 1907/2006 of the European Parliament and of the Council[^ntr4-L_202600073EN.004802-E0004], except where there is full compliance with the conditions specified in that Annex; (f) substances, whether on their own, or in mixtures or in an article, in a concentration above 0,1 % weight by weight (w/w), and meeting the criteria laid down in Article 57 of Regulation (EC) No 1907/2006 and that were identified in accordance with Article 59(1) of that Regulation for a period of at least 18 months, except if it is assessed and documented by the operators that no other suitable alternative substances or technologies are available on the market, and that they are used under controlled conditions.

’.

[^ntr1-L_202600073EN.004802-E0001]: Regulation (EU) 2019/1021 of the European Parliament and of the Council of 20 June 2019 on persistent organic pollutants (OJ L 169, 25.6.2019, p. 45, ELI: http://data.europa.eu/eli/reg/2019/1021/oj).

[^ntr2-L_202600073EN.004802-E0002]: Regulation (EU) 2017/852 of the European Parliament and of the Council of 17 May 2017 on mercury, and repealing Regulation (EC) No 1102/2008 (OJ L 137, 24.5.2017, p. 1, ELI: http://data.europa.eu/eli/reg/2017/852/oj).

[^ntr3-L_202600073EN.004802-E0003]: Regulation (EU) 2024/590 of the European Parliament and of the Council of 7 February 2024 on substances that deplete the ozone layer, and repealing Regulation (EC) No 1005/2009 (OJ L, 2024/590, 20.2.2024, ELI: http://data.europa.eu/eli/reg/2024/590/oj).

[^ntr4-L_202600073EN.004802-E0004]: Regulation (EC) No 1907/2006 of the European Parliament and of the Council of 18 December 2006 concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH), establishing a European Chemicals Agency, amending Directive 1999/45/EC and repealing Council Regulation (EEC) No 793/93 and Commission Regulation (EC) No 1488/94 as well as Council Directive 76/769/EEC and Commission Directives 91/155/EEC, 93/67/EEC, 93/105/EC and 2000/21/EC. (OJ L 396, 30.12.2006, p. 1, ELI: http://data.europa.eu/eli/reg/2006/1907/oj).

ANNEX XV

Amendments to Annex II to Delegated Regulation (EU) 2023/2486

Appendix C to Annex II to Delegated Regulation (EU) 2023/2486 is replaced by the following:

‘Appendix C

Generic criteria for DNSH to pollution prevention and control regarding use and presence of chemicals

The activity does not lead to the manufacture, placing on the market or use of: (a) substances, whether on their own, in mixtures or in articles, listed in Annexes I or II to Regulation (EU) 2019/1021, except in the case of substances present as an unintentional trace contaminant; (b) mercury and mercury compounds, their mixtures and mercury-added products as defined in Article 2 of Regulation (EU) 2017/852; (c) substances, whether on their own, in mixture or in articles, listed in Annexes I or II to Regulation (EU) 2024/590, except for any of the following: (i) substances listed in Annex I to that Regulation under the conditions of exemptions that apply under that Regulation; (ii) substances listed in Annex II to that Regulation for the type of uses permitted for substances listed in Annex I to that Regulation; (iii) substances listed in Annex II to that Regulation that are used in fire extinguishers on aircraft or in fire protection systems on aircraft; (d) substances, whether on their own, in mixtures or in an articles, listed in Annex II to Directive 2011/65/EU, except where there is full compliance with the applications listed in Annexes III and IV of that Directive; (e) substances, whether on their own, in mixtures or in an article, listed in Annex XVII to Regulation (EC) No 1907/2006, except where there is full compliance with the conditions specified in that Annex; (f) substances, whether on their own, or in mixtures or in an article, in a concentration above 0,1 % weight by weight (w/w), and meeting the criteria laid down in Article 57 of Regulation (EC) No 1907/2006 and that were identified in accordance with Article 59(1) of that Regulation for a period of at least 18 months, except if it is assessed and documented by the operators that no other suitable alternative substances or technologies are available on the market, and that they are used under controlled conditions.

’

ANNEX XVI

Amendments to Annex IV to Delegated Regulation (EU) 2023/2486

Appendix C to Annex IV to Delegated Regulation (EU) 2023/2486 is replaced by the following:

‘Appendix C

Generic criteria for DNSH to pollution prevention and control regarding use and presence of chemicals

The activity does not lead to the manufacture, placing on the market or use of: (a) substances, whether on their own, in mixtures or in articles, listed in Annexes I or II to Regulation (EU) 2019/1021, except in the case of substances present as an unintentional trace contaminant; (b) mercury and mercury compounds, their mixtures and mercury-added products as defined in Article 2 of Regulation (EU) 2017/852; (c) substances, whether on their own, in mixture or in articles, listed in Annexes I or II to Regulation (EU) 2024/590, except for any of the following: (i) substances listed in Annex I to that Regulation under the conditions of exemptions that apply under that Regulation; (ii) substances listed in Annex II to that Regulation for the type of uses permitted for substances listed in Annex I to that Regulation; (iii) substances listed in Annex II to that Regulation that are used in fire extinguishers on aircraft or in fire protection systems on aircraft; (d) substances, whether on their own, in mixtures or in an articles, listed in Annex II to Directive 2011/65/EU, except where there is full compliance with the applications listed in Annexes III and IV of that Directive; (e) substances, whether on their own, in mixtures or in an article, listed in Annex XVII to Regulation (EC) No 1907/2006, except where there is full compliance with the conditions specified in that Annex; (f) substances, whether on their own, or in mixtures or in an article, in a concentration above 0,1 % weight by weight (w/w), and meeting the criteria laid down in Article 57 of Regulation (EC) No 1907/2006 and that were identified in accordance with Article 59(1) of that Regulation for a period of at least 18 months, except if it is assessed and documented by the operators that no other suitable alternative substances or technologies are available on the market, and that they are used under controlled conditions.

’

ELI: http://data.europa.eu/eli/reg_del/2026/73/oj

ISSN 1977-0677 (electronic edition)