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    <title>Additional Continuous Disclosure Requirements</title>
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    <description>Issuers of ESG-labelled debt securities, other than sustainability-linked debt securities, must annually disclose use and allocation of proceeds, project or asset details, ESG impact indicators, and the methods and assumptions used for impact metrics. Sustainability-linked debt issuers must report performance against selected key performance indicators and Sustainability Performance Targets, including relevant baselines and information enabling investors to assess target ambition. Independent external verification must address target performance and the related impact and timing of any financial or structural adjustment.</description>
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