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Version date: 1 January 2024 - onwards
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Disclosure Requirement E4-6 - Anticipated financial effects from material biodiversity and ecosystem-related risks and opportunities (AR39-AR40)

AR39. The undertaking may include an assessment of its related products and services at risk over the short-, medium- and long-term, explaining how these are defined, how financial amounts are estimated, and which critical assumptions are made.

AR40. The quantification of the anticipated financial effects in monetary terms under paragraph 45(a) may be a single amount or a range.

Comparing proposed amendment...