EU 绿色债券标准

碳 Article 3 — the ‘European Green Bond’ designation

The designation ‘European Green Bond’ or ‘EuGB’ shall be used only for bonds that comply with the requirements set out in this Title.

“欧洲绿色债券”或“EuGB”称号仅可用于符合本编所载要求的债券。

碳 Article 4(1) — use of proceeds (gradual approach)

Before the maturity of a European Green Bond, the proceeds of such a bond shall be allocated in full, in accordance with the taxonomy requirements, to one or more of the following categories (the ‘gradual approach’): (a) fixed assets that are not financial assets; (b) capital expenditure that falls under point 1.1.2.2. of Annex I to Delegated Regulation (EU) 2021/2178; (c) operating expenditure that falls under point 1.1.3.2. ... and was incurred no more than three years before the issuance ...; (d) financial assets that were created no more than five years after the issuance ...; (e) assets and expenditure of households.

在债券到期前，欧洲绿色债券的募集资金应依分类法要求全额分配至下列一类或多类（“渐进法”）：(a) 非金融资产类固定资产；(b) 属第 (EU) 2021/2178 号授权条例附件一第 1.1.2.2 点的资本支出；(c) 属该附件第 1.1.3.2 点且发生在债券发行前不超过三年的运营支出；(d) 在债券发行后不超过五年内形成的金融资产；(e) 家庭资产与支出。

碳 Article 4(2) — portfolio approach

By way of derogation from paragraph 1, issuers may allocate proceeds from one or more outstanding European Green Bonds to a portfolio of fixed assets or financial assets in accordance with the taxonomy requirements (the ‘portfolio approach’).

作为第 1 款的减损，发行人可依分类法要求将一只或多只未到期欧洲绿色债券的募集资金分配至固定资产或金融资产组合（“组合法”）。