EBU Single Rulebook Q&A 28 July 2022 2022_6531 Template 10: Other climate change mitigating actions - Scope of Bonds and Loans

Could you clarify which types of 'bonds and loans' are in scope? “Bonds and loans” are in scope of template 10 "Other climate change mitigating actions that are not covered in the EU Taxonomy" of Annex XXXIX to the Final draft implementing technical standards on prudential disclosures on ESG risks in accordance with Article 449a CRR.