total emissions to which the target is applicable); as well as the calculation methodology (e.g., clear definition of the denominator of intensity-based KPIs, definition of a baseline, where feasible

hospitals or centres specialising in healthcare for the elderly and the disabled, the purchase of modern medical equipment and ambulances • Health-related investments may also include the purchase of

feasible 9) Conditions for transaction None 10) The Board of Directors’ opinion After BBW was no longer being a subsidiary company, the company still holds 5% of BBW, and participates in management, due to

appropriately described in the legal documentation of the security. All designated eligible Social Projects should provide clear social benefits, which will be assessed and, where feasible, quantified by the

eligible Green Projects should provide clear environmental benefits, which will be assessed and, where feasible, quantified by the issuer. In the event that all or a proportion of the proceeds are or may be

calculation methodology (e.g. clear definition of the denominator of intensity-based KPIs, definition of a baseline, and where feasible, science-based or benchmarked against an industry standard (e.g. consider

Sustainability-linked bond/loan An inclusive framework promoting an economy-wide transition Only a few economic activities operate at or near zero emissions today. For some high-emitting activities, feasible low

environmental benefits, which will be assessed and, where feasible, quantified by the Issuer. 4.1.4 In the event that all or a proportion of the proceeds are or may be used for refinancing, it is recommended that

appropriately described in the legal documentation for the security. All designated Green Projects should provide clear environmental benefits, which will be assessed and, where feasible, quantified by the issuer

assessed and, where feasible, quantified by the Issuer. 4.1.4 In the event that all or a proportion of the proceeds are or may be used for refinancing, it is recommended that Issuers provide an estimate of