1. This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
2. From 1 January 2022 until 31 December 2022, non-financial undertakings shall only disclose the proportion of Taxonomy-eligible and Taxonomy non-eligible economic activities in their total turnover, capital and operational expenditure and the qualitative information referred to in Section 1.2 of Annex I relevant for this disclosure.
3. From 1 January 2022 until 31 December 2023, financial undertakings shall only disclose:
(a) the proportion in their total assets of exposures to Taxonomy non-eligible and Taxonomy-eligible economic activities;
(b) the proportion in their total assets of the exposures referred to in Article 7, paragraphs 1 and 2;
(c) the proportion in their total assets of the exposures referred to in Article 7(3);
…