1 Scope
This document establishes principles, specifies requirements and gives guidelines:
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— for designating as “green” loans which finance eligible projects, assets and supporting expenditures;
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— for managing and reporting on the use of proceeds;
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— for defining, monitoring and reporting on the environmental impacts;
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— for reporting to interested parties;
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— for validation and verification.
This document is applicable to any borrower seeking financing by way of a green loan for eligible green projects, assets and supporting expenditures. It is also applicable
to lenders.