The Central Bank of Ireland ("Central Bank") has updated its guidance on how pre-contractual disclosures required under the Taxonomy Regulation are to be addressed in the period until 1 January 2023, when detailed requirements set out in regulatory technical standards ("RTS") will apply. In updating its guidance, the Central Bank has taken into account the recent European Commission ("Commission") Q&A responding to queries raised by the European Supervisory Authorities ("ESAs"). The Central Bank's guidance outlines three options for funds within scope of the Taxonomy Regulation and the relevant
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