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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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