Investor Presentaiton

Disclosures Regulation Disclosure Obligations Applicable to All Funds Website What's required? Sustainability risk policies Adverse sustainability impacts Remuneration policies Information about their policies on the integration of sustainability risks in the investment decision-making process. Publish and maintain on website: • • a statement on due diligence policies regarding the principal adverse impacts of investment decisions on sustainability factors; or clear reasons why they do not consider the adverse impacts of investment decisions on sustainability factors.* Include in remuneration policies information on how those policies are consistent with the integration of sustainability risks and publish this information on website. Prospectus Disclosures Sustainability risks and sustainable investments Firms must disclose: • the manner in which sustainability risks are integrated into their investment decisions; the results of assessments of the likely impacts of sustainability risks on the returns of the financial products they make available; and where the manager considers principal adverse impacts of investment decisions on sustainability factors, whether, and if so how, each financial product considers principal adverse impacts on sustainability factors.** Marketing communications must not contradict any information disclosed under the Disclosures Regulation. * From 30 June 2021, financial market participants with more than 500 employees or which are parent undertakings of large groups with more than 500 employees must publish and maintain on their websites a statement of their due diligence policies with respect to the principal adverse impacts of investment decisions on sustainability factors. ** This requirement applies from 30 December 2022. KPMG © 2020 KPMG, an Irish partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative, a Swiss entity. All rights reserved. 22 22

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