Communication à l’industrie des fonds d’investissement sur l’entrée en vigueur du règlement délégué (UE) 2023/363 de la Commission du 31 octobre 2022 modifiant et rectifiant les normes techniques de réglementation définies dans le règlement délégué (UE) 2022/1288 en ce qui concerne le contenu et la présentation des informations à publier dans les documents précontractuels et les rapports périodiques relatifs à des produits financiers qui investissent dans des activités économiques durables sur le plan environnemental (SFDR RTS amendés) (uniquement en anglais)

The CSSF would like to draw the attention of Financial Market Participants (FMPs) on the entry into force on 20 February 2023 of the amended SFDR RTS. The amended SFDR RTS introduce precontractual and periodic transparency requirements in relation to Taxonomy aligned fossil gas and nuclear energy related activities for financial products disclosing under Articles 8 and 9 of SFDR.

Precontractual documents

FMPs shall present for

• investment funds launched after the entry into force of the amended SFDR RTS; and
• existing investment funds for which changes are introduced in the prospectus/issuing document after the entry into force of the amended SFDR RTS

the precontractual disclosure information in the format of the templates set out in the annexes of the amended SFDR RTS.

In view of streamlining the review by the CSSF, in the case where changes to the prospectus/issuing document are limited to the use of the new templates set out in the annexes to the amended SFDR RTS, FMPs shall confirm in the application file submitted to the CSSF (i) the use of new templates and (ii) that no other changes have been performed.

Periodic reports

For annual reports of investment funds, issued after the entry into force of the amended SFDR RTS and irrespective of the financial year-end of the investment funds, FMPs shall present the periodic disclosure information in the format of the templates set out in the annexes of the amended SFDR RTS.