‘(a)

In the case of a limited liability company (other than an SME that has been in existence for less than three years or, for the purposes of eligibility for risk finance aid, an SME that fulfils the condition in Article 21 paragraph 3, point (b), and qualifies for risk finance investments following due diligence by the selected financial intermediary), where more than half of its subscribed share capital has disappeared as a result of accumulated losses. This is the case when deduction of accumulated losses from reserves (and all other elements generally considered as part of the own funds of the company) leads to a negative cumulative amount that exceeds half of the subscribed share capital. For the purposes of this provision, “limited liability company” refers in particular to the types of company mentioned in Annex I of Directive 2013/34/EU of the European Parliament and of the Council (*1) and “share capital” includes, where relevant, any share premium.

(b)

In the case of a company where at least some of its members have unlimited liability for the debt of the company (other than an SME that has been in existence for less than three years or, for the purposes of eligibility for risk finance aid, an SME that fulfils the condition in Article 21 paragraph 3, point (b), and qualifies for risk finance investments following due diligence by the selected financial intermediary), where more than half of its capital as shown in the company accounts has disappeared as a result of accumulated losses. For the purposes of this provision, “a company where at least some of its members have unlimited liability for the debt of the company” refers in particular to the types of company mentioned in Annex II of Directive 2013/34/EU.

‘(20)

“adjusted aid amount” means the maximum permissible aid amount for a large investment project, calculated in accordance with the following formula:

adjusted aid amount = R × (A + 0,50 × B + 0 × C)

where: R is the maximum aid intensity applicable in the area concerned, excluding the increased aid intensity for SMEs; A is the part of eligible costs equal to EUR 50 million; B is the part of eligible costs between EUR 50 million and EUR 100 million, and C is the part of eligible costs above EUR 100 million;’;

‘(27)

“assisted areas” means areas designated in a regional aid map that has been approved in application of Article 107(3), points (a) and (c) of the Treaty and is in force at the time of the award of the aid;’;

‘(32)

“net increase in the number of employees” means a net increase in the number of employees in the establishment concerned compared to the average over a given period in time, after deducting from the number of jobs created any job losses during that period. The number of persons employed full-time, part-time and seasonal has to be considered with their annual labour unit fractions;’;

‘(34)

“financial intermediary” means any financial institution regardless of its form and ownership, including funds of funds, private investment funds, public investment funds, banks, micro-finance institutions and guarantee societies;’;

‘(39a)

“arm’s length” means that the conditions of the transaction between the contracting parties do not differ from those which would be stipulated between independent enterprises and contain no element of collusion. Any transaction that results from an open, transparent and non-discriminatory procedure is considered as meeting the arm’s length principle;’;

‘(42)

“regional operating aid” means aid to reduce an undertaking’s current expenditure, including categories such as personnel costs, materials, contracted services, communications, energy, maintenance, rent, administration, but excluding depreciation charges and the costs of financing related to an investment that benefited from investment aid;’;

‘(43)

“steel sector” means the production of one or more of the following:

‘(43a)

“lignite” means low-rank C or ortho-lignite and low-rank B or meta-lignite as defined by the international codification system for coal established by the United Nations Economic Commission for Europe;’;

‘(45)

“transport sector” means the transport of passengers by aircraft, maritime transport, road or rail and by inland waterway or freight transport services for hire or reward; more specifically, the “transport sector” means the following activities in terms of the statistical classification of economic activities (NACE Rev. 2), established by Regulation (EC) No 1893/2006 of the European Parliament and of the Council (*2):

‘(47a)

“completion of the investment” means the moment when the investment is considered by the national authorities as completed or three years after the start of works, whichever is earlier;’;

‘(49)

“initial investment” means:

(50)

“same or a similar activity” means an activity in the same class (four-digit numerical code) of the NACE Rev. 2 statistical classification of economic activities (NACE Rev. 2) established by Regulation (EC) No 1893/2006;

(51)

“initial investment that creates a new economic activity” means:

Sole acquisition of the shares of an undertaking does not qualify as initial investment that creates a new economic activity;’;

‘(72)

“independent private investor” means an investor who is private and independent, as set out in this point. “Private” investors will typically include banks investing at own risk and from own resources, private endowments and foundations, family offices and business angels, corporate investors, insurance companies, pension funds, private individuals, and academic institutions. The European Investment Bank, the European Investment Fund, an international financial institution in which a Member State is a shareholder, or a financial institution established in a Member State aiming at the achievement of public interest under the control of a public authority, as well as a public or private law body with a public service mission will not be considered private investors for the purposes of this definition. “Independent” means that a private investor is not a shareholder of the eligible undertaking in which it invests. Upon the creation of a new company, private investors, including the founders, are considered to be independent from that company;

(73)

“natural person” for the purpose of Articles 21a and 23 means a person other than a legal entity and who is not an undertaking for the purposes of Article 107(1) of the Treaty;’;

‘(79)

“entrusted entity” means the European Investment Bank and the European Investment Fund, an international financial institution in which a Member State is a shareholder, or a financial institution established in a Member State aiming at the achievement of public interest under the control of a public authority, a public law body, or a private law body with a public service mission. The entrusted entity can be selected or directly appointed in accordance with the provisions of Directive 2014/24/EU of the European Parliament and of the Council (*3) or in accordance with Article 38(4), point (b)(iii) of Regulation (EU) No 1303/2013 of the European Parliament and of the Council (*4) or Article 59(3) of Regulation (EU) 2021/1060 of the European Parliament and of the Council (*5), whichever is applicable;

‘(80)

“innovative enterprise” means an enterprise that meets one of the following conditions:

‘(81)

“alternative trading platform” means a multilateral trading facility as defined in Article 4(1), point (22) of Directive 2014/65/EU of the European Parliament and of the Council (*8) where at least 50 % of the financial instruments admitted to trading are issued by SMEs;

‘(85)

“industrial research” means the planned research or critical investigation aimed at the acquisition of new knowledge and skills for developing new products, processes or services or aimed at bringing about a significant improvement in existing products, processes or services, including digital products, processes or services, in any area, technology, industry or sector (including, but not limited to, digital industries and technologies, such as super-computing, quantum technologies, block chain technologies, artificial intelligence, cyber security, big data and cloud technologies).

Industrial research comprises the creation of components parts of complex systems, and may include the construction of prototypes in a laboratory environment or in an environment with simulated interfaces to existing systems as well as of pilot lines, where necessary for the industrial research and notably for generic technology validation;

(86)

“experimental development” means acquiring, combining, shaping and using existing scientific, technological, business and other relevant knowledge and skills with the aim of developing new or improved products, processes or services, including digital products, processes or services, in any area, technology, industry or sector (including, but not limited to, digital industries and technologies, such as for example super-computing, quantum technologies, block chain technologies, artificial intelligence, cyber security, big data and cloud or edge technologies). This may also include, for example, activities aiming at the conceptual definition, planning and documentation of new products, processes or services.

Experimental development may comprise prototyping, demonstrating, piloting, testing and validation of new or improved products, processes or services in environments representative of real life operating conditions where the primary objective is to make further technical improvements on products, processes or services that are not substantially set. This may include the development of a commercially usable prototype or pilot which is necessarily the final commercial product and which is too expensive to produce for it to be used only for demonstration and validation purposes.

Experimental development does not include routine or periodic changes made to existing products, production lines, manufacturing processes, services and other operations in progress, even if those changes may represent improvements;’;

‘(92)

“innovation clusters” means structures or organised groups of independent parties (such as innovative start-ups, small, medium and large enterprises, as well as research and knowledge dissemination organisations, research infrastructures, testing and experimentation infrastructures, Digital Innovation Hubs, non-for-profit organisations and other related economic actors) designed to stimulate innovative activity and new ways of collaboration, such as by digital means, by promoting, sharing of facilities and exchange of knowledge and expertise and by contributing effectively to knowledge transfer, networking, information dissemination and collaboration among the undertakings and other organisations in the cluster;’;

‘(94)

“innovation advisory services” means consultancy, assistance and training in the fields of knowledge transfer, acquisition, protection and exploitation of intangible assets or the use of standards and regulations embedding them, as well as consultancy, assistance or training on the introduction or use of innovative technologies and solutions (including digital technologies and solutions);

(95)

“innovation support services” means the provision of office space, data banks, libraries, market research, laboratories, quality labelling, testing and certification or other related services, including those services provided by research and knowledge dissemination organisations, research infrastructures, testing and experimentation infrastructures or innovation clusters, for the purpose of developing more effective or technologically advanced products, processes or services, including the implementation of innovative technologies and solutions (including digital technologies and solutions);

(96)

“organisational innovation” means the implementation of a new organisational method in an undertaking’s business practices, workplace organisation or external relations, for instance by making use of novel or innovative digital technologies. Excluded from this definition are changes that are based on organisational methods already in use in the undertaking, changes in management strategy, mergers and acquisitions, ceasing to use a process, simple capital replacement or extension, changes resulting purely from changes in factor prices, customisation, localisation, regular, seasonal and other cyclical changes and trading of new or significantly improved products;

(97)

“process innovation” means the implementation of a new or significantly improved production or delivery method, including significant changes in techniques, equipment or software, for instance by making use of novel or innovative digital technologies. Excluded from this definition are minor changes or improvements, increases in production or service capabilities through the addition of manufacturing or logistical systems which are very similar to those already in use, ceasing to use a process, simple capital replacement or extension, changes resulting purely from changes in factor prices, customisation, localisation, regular, seasonal and other cyclical changes and trading of new or significantly improved products;’;

‘(98a)

“testing and experimentation infrastructures” means facilities, equipment, capabilities and related support services required to develop, test and upscale technology to advance through industrial research and experimental development activities from validation in a laboratory to a validation representative of the operational environment, and the users of which are mainly industrial players, including SMEs, which seek support to develop and integrate innovative technologies for the development of new products, processes and services, whilst ensuring feasibility and regulatory compliance (*9). Testing and experimentation infrastructures are sometimes also known as technology infrastructures;

‘(101)

“environmental protection” means any action designed to remedy or prevent damage to physical surroundings or natural resources by human activities, including to adapt to and mitigate climate change, to reduce the risk of such damage or to lead to more efficient and sustainable use of natural resources, including energy-saving measures and the use of renewable sources of energy and other techniques to reduce greenhouse gas emissions;’;

‘(102a)

“recharging infrastructure” means a fixed or mobile installation supplying vehicles with electricity for transport purposes;

(102b)

“refuelling infrastructure” means a fixed or mobile installation supplying vehicles with hydrogen for transport purposes;

(102c)

“renewable hydrogen” means hydrogen produced using only renewable sources of energy, in accordance with [Reference to delegated act by DG ENER pursuant to Article 28 of the RED II];’;

‘(102d)

“renewable electricity” means electricity generated from renewable sources, as defined in Article 2, point (1), of Directive (EU) 2018/2001 (*10);

(102e)

“low-carbon hydrogen” means fossil-based hydrogen with carbon capture and storage or electricity-based hydrogen, where that hydrogen achieves life-cycle greenhouse gas emissions savings of at least [73,4 %] [resulting in life-cycle greenhouse gas emissions below 3 tCO2eq/tH2] relative to a fossil fuel comparator of [94 g CO2e/MJ (2,256 tCO2eq/tH2)]. The carbon content of electricity-based hydrogen shall be determined by the marginal generation unit in the bidding zone where the electrolyser is located in the imbalance settlement periods when the electrolyser consumes electricity from the grid;

(102f)

“clean vehicle” means:

(102g)

“zero-emission vehicle” means:

(102h)

“vehicle” means any of the following:

‘(103)

“energy efficiency” means energy efficiency as defined in Article 2, point (4) of Directive 2012/27/EU of the European Parliament and of the Council (*15);

‘(103f)

“energy savings” means energy savings as defined in Article 2, point (5) of Directive 2012/27/EU’;

‘(105)

“energy efficiency fund” or “EEF” means a special investment vehicle set up for the purpose of investing in energy efficiency projects aimed at improving the energy efficiency of buildings. EEFs are managed by an energy efficiency fund manager;’;

‘(108)

“cogeneration” or combined heat and power or “CHP” means cogeneration as defined in Article 2, point (30), of Directive 2012/27/EU;’;

‘(108b)

“green cogeneration” means cogeneration using 100 % renewable energy sources as an input for the production of heat and power;’;

‘(109)

“energy from renewable sources” or “renewable energy” means energy from renewable non-fossil energy sources as defined in Article 2, point (1), of Directive (EU) 2018/2001, as well as the share in terms of calorific value of energy produced from renewable energy sources in hybrid plants which also use conventional energy sources and includes renewable electricity used for filling storage systems connected behind-the-meter (jointly installed or as an add-on to the renewable installation), but excludes electricity produced as a result of storage systems;’;

‘(109a)

“renewable energy community” means renewable energy community as defined in Article 2, point (16) of Directive (EU) 2018/2001;’;

‘(110)

“renewable energy sources” means the sources of renewable energy as defined in Article 2, point (1), of Directive (EU) 2018/2001;’;

‘(114)

“new and innovative technology” means a new and recently qualified technology compared to the state of the art in the industry, which carries a risk of technological or industrial failure and is not an optimisation or scaling up of an existing technology;

(115)

“balancing” means balancing as defined in Article 2, point (10) of Regulation (EU) 2019/943 of the European Parliament and of the Council (*16);

‘(116a)

“balance responsible party (BRP)” means balance responsible party as defined in Article 2, point (14) of Regulation (EU) 2019/943;’;

‘(117)

“biomass” means biomass as defined in Article 2, point (24), of Directive (EU) 2018/2001’;

‘(117a)

“advanced biofuels” means biofuels as defined in Article 2, point (34), of the Directive (EU) 2018/2001;

(117b)

“biofuels” means biofuels as defined in Article 2, point (33), of Directive (EU) 2018/2001;

(117c)

“biogas” means biogas as defined in Article 2, point (28), of Directive (EU) 2018/2001;

(117d)

“bioliquids” means bioliquids as defined in Article 2, point (32), of Directive (EU) 2018/2001;

(117e)

“biomass fuels” means biomass fuels as defined in Article 2, point (27), of Directive (EU) 2018/2001;’;

‘(119)

“environmental tax” means a tax with a specific tax base that has a clear negative effect on the environment or which seeks to tax certain activities, goods or services so that the environmental costs may be included in their price or so that producers and consumers are oriented towards activities which better respect the environment;’;

‘(121a)

“remediation” means actions, such as the removal or detoxification of contaminates or excess nutrients from soil and water, that aim at removing sources of degradation;

(121b)

“rehabilitation” means actions that aim at reinstating a level of ecosystem functioning on degraded sites for renewed and ongoing provision of ecosystem services;

(121c)

“ecosystem” means an ecosystem as defined in Article 2, point (13) of Regulation (EU) 2020/852 of the European Parliament and of the Council (*17);

(121d)

“biodiversity” means biodiversity as defined in Article 2, point (15) of Regulation (EU) 2020/852;

‘(123a)

“pollutant” means a pollutant as defined in Article 2, point (10) of Regulation (EU) 2020/852;

(123b)

“nature-based solution” means an action to protect, sustainably manage and restore natural or modified ecosystems that addresses societal challenges in an effective and responsive manner, simultaneously improving human well-being and providing biodiversity benefits;

(123c)

“restoration” means the process of assisting the recovery of an ecosystem as a means of conserving biodiversity and ecosystem resilience, including measures to improve the condition of an ecosystem and re-create or re-establish an ecosystem where that condition was lost;’;

‘(124)

“energy efficient district heating and cooling” means efficient district heating and cooling as defined in Article 2, point (41) of Directive 2012/27/EU;’;

‘(124a)

“district heating” and/or “district cooling” means district heating or district cooling as defined in Article 2, point (19), of Directive 2010/31/EU of the European Parliament and of the Council (*18);

(124b)

“district heating and cooling systems”, consist of heat generation facilities (heating/cooling production plants), the heating/cooling storage and distribution network (both ‘primary’ – or transmission – and ‘secondary’ network of pipelines to supply heat to consumers). Reference to district heating is to be interpreted as district heating and/or cooling systems (DH/CS), depending on whether the networks supply heat or cooling jointly or separately;

‘(128a)

“resource efficiency” means reducing the quantity of inputs needed to produce a unit of output or substituting primary inputs with secondary inputs;

(128b)

“waste” means waste as defined in Article 3, point (1) of Directive 2008/98/EC of the European Parliament and of the Council (*19);

(128c)

“treatment” means treatment as defined in Article 3, point (14) of Directive 2008/98/EC;

(128d)

“recovery” means recovery as defined in Article 3, point (15) of Directive 2008/98/EC;

(128e)

“disposal” means disposal as defined in Article 3, point (19) of Directive 2008/98/EC;

(128f)

“other products, materials or substances” means by-products referred to in Article 5 of Directive 2008/98/EC, agricultural and forestry residues, waste water, rain water and runoff water, minerals, nutrients, residual gases from production processes, and redundant products, parts and materials;

(128g)

“redundant products, parts and materials” means products, parts or materials that are no longer needed by or useful for its holder but are suitable for re-use;

(128h)

“separate collection” means separate collection as defined in Article 3, point (11) of Directive 2008/98/EC;

‘(130)

“energy infrastructure” means any physical equipment or facility which is located within the Union or linking the Union to one or more third countries and falling under the following categories:

‘(130a)

“distribution system operator” (DSO) means a distribution system operator as defined in Article 2, point (29), of Directive (EU) 2019/944;

(130b)

“transmission system operator” (TSO) means a transmission system operator as defined in Article 2, point (35), of Directive (EU) 2019/944’;

‘(131)

“internal energy market legislation” includes Directive (EU) 2019/944, Directive 2009/73/EC of the European Parliament and of the Council (*23), Regulation (EU) 2019/943 and Regulation (EC) No 715/2009 of the European Parliament and of the Council (*24);

‘(131a)

“carbon capture and storage” or “CCS” means a set of technologies that captures the (CO2) emitted from industrial plants based on fossil fuels or biomass, including power plants, transports it to a storage site and injects the CO2 in suitable underground geological formations for the purpose of permanent storage of CO2;

(131b)

“carbon capture and utilisation” or “CCU” means a set of technologies that captures the CO2 emitted from industrial plants based on fossil fuels or biomass, including power plants, and transports it to a CO2-consumption site;’;

‘(a)

for regional investment aid: for an investment with eligible costs of EUR 100 million or more, the aid amounts per undertaking per investment projects as set out below:

‘(ja)

for investment aid for testing and experimentation infrastructures: EUR 15 million per infrastructure;’;

‘(s)

for investment aid for environmental protection, unless otherwise specified: EUR 20 million per undertaking per investment project;

(sa)

for aid for dedicated infrastructure and storage referred to in Article 36, paragraph 5: EUR 20 million per project;’;

‘(sb)

for investment aid for recharging or refuelling infrastructure referred to in Article 36a, paragraphs 1 and 2: EUR 20 million per undertaking per project and, in the case of schemes, an average annual budget of EUR 150 million;

(sc)

for investment aid for the combined improvements of the energy and environmental performance of buildings referred to in Articles 38(3b) and 39(2a): EUR 30 million per project;

(sd)

for investment aid for energy efficiency investments falling within the scope of Article 38(7): EUR 30 million of total nominal outstanding financing per project;

(se)

for investment aid for energy efficiency projects in buildings in the form of financial instruments: the amounts set out in Article 39(5);

(sf)

for aid in form of reduction of environmental taxes or levies referred to in Article 44a: EUR 50 million per scheme per year;’;

‘(v)

for operating aid for the promotion of electricity from renewable sources, as referred to in Article 42, and operating aid for the promotion of energy from renewable sources and renewable hydrogen in small scale installations and for the promotion of renewable energy communities, as referred to in Article 43: EUR 20 million per undertaking per project;’;

‘(va)

for operating aid for the promotion of energy from renewable sources and renewable hydrogen in small scale installations and for the promotion of renewable energy communities, as referred to in Article 43, and for operating aid for the promotion of electricity from renewable sources, as referred to in Article 42: EUR 250 million per year taking into account the combined budget of all schemes falling under the respective Article;’;

‘(w)

for aid for district heating or cooling systems, as referred to in Article 46: EUR 50 million per undertaking per project;

(x)

for aid for energy infrastructure, as referred to in Article 48: EUR 70 million per undertaking per project;’;

(i)

the advantage consisting in reduced fees or free access acquired is quantifiable and demonstrable;

(ii)

the full or partial price discounts for services and the rules in accordance with which SMEs may apply for and be selected and granted discounts are made publicly available (through web sites or other suitable means) before the service provider starts offering the discounts;

(iii)

the service provider shall keep records of the amounts of aid granted to each SME in the form of price discounts to make sure that the ceilings set out in Article 28(3) and (4) are complied with. Such records shall be kept for 10 years from the date on which the last aid was granted by the service provider;’;

‘(a)

in the case of regional investment aid: that a project is carried out, which would not have been carried out in the area concerned or would not have been sufficiently profitable for the beneficiary in the area concerned or anywhere in the EEA in the absence of the aid.’;

‘(m)

aid for the remediation of environmental damage and the rehabilitation of natural habitats and ecosystems where the remediation or rehabilitation costs exceed the increase in value of the land or property and the conditions laid down in Article 45 are fulfilled;

(n)

aid for the protection of biodiversity and the implementation of nature-based solutions for climate change adaptation and mitigation where the conditions laid down in Article 45 are fulfilled.’;

(i)

in the first subparagraph, point (d) is replaced by the following:

(ii)

the second subparagraph is replaced by the following:

‘For large enterprises, costs of intangible assets shall be eligible only up to 50 % of the total eligible investment costs for the initial investment. For SMEs, 100 % of the costs of intangible assets shall be eligible.’;

‘(a)

the investment project shall lead to a net increase in the number of employees in the establishment concerned compared to the average over the previous 12 months, after deducting from the number of jobs created any job losses that occurred during that period, expressed in annual labour units;

(b)

each post shall be filled within three years of completion of the investment;’;

(i)

point (b) is replaced by the following:

(ii)

point (d) is replaced by the following:

(i)

point (b) is replaced by the following:

(ii)

the following point (c) is inserted:

‘(e)

additional overheads and other operating expenses, including costs of materials, supplies and similar products, incurred directly as a result of the project; without prejudice to Article 7(1) third sentence, indirect R&D project costs may also be calculated on the basis of a simplified cost approach in the form of a flat-rate of up to [15 %], applied to total eligible direct R&D project costs. In this case, both categories of direct and indirect costs shall be established on the basis of normal accounting practices, shall comprise only eligible R&D project costs listed above in points (a) to (d), and shall be duly justified.’;

(i)

point (ii) is replaced by the following:

(ii)

the following point (iii) is added:

(i)

points (a) and (b) are replaced by the following:

(ii)

the following point (c) is added:

‘(f)

The energy efficiency fund or financial intermediary shall be established in accordance with the applicable laws and the Member State shall ensure a due diligence process in order to verify that commercially sound investment strategy will be applied for the purpose of implementing the energy efficiency aid measure.’;

‘(iv)

in case of installations producing biofuels, aid shall only be granted for installations producing biofuels compliant with the sustainability and greenhouse gases emissions saving criteria referred to in article 29 of Directive (EU) 2018/2001 and its implementing or delegated acts and are made from the feedstock listed in Part A of Annex IX to that Directive.’;

‘(v)

recharging or refuelling infrastructure that supplies vehicles with electricity or renewable or low-carbon hydrogen.’;

‘(ii)

investment for resource efficiency and circularity in line with Article 47(1) to (6) and (10);’;

‘(b)

Without prejudice to point (a) above, where the aid measure relates to the improvement of the energy efficiency of (i) residential buildings, (ii) buildings dedicated to the provision of education or social services or to justice, law-enforcement or fire-fighting and civil protection services, (iii) buildings dedicated to activities related to public administration, or (iv) buildings referred to in (i), (ii) or (iii) and in which activities other than those mentioned in (i), (ii) or (iii) occupy no more than 50 % of the internal floor area, aid may also be granted for measures that simultaneously improve the energy efficiency of those buildings and integrate any or all of the following investments:

‘(i)

unlisted SMEs that have not yet been operating in any market or have been operating for less than 10 years following their registration, unless they have taken over the activities of another enterprise or were formed through a merger, in which case the ten-year period also encompasses the operations of that enterprise or the merged companies. For eligible undertakings that are not subject to registration, the ten-year eligibility period is considered to start from the earlier of either the moment when the enterprise starts its economic activity or the moment when it becomes liable to tax with regard to its economic activity;

(ii)

unlisted SMEs starting a new economic activity, where the initial investment shall be higher than 50 % of the average annual turnover in the preceding five years. Investments aimed at significantly improving the environmental performance of the activity beyond mandatory Union standards, or at starting a new environmentally friendly activity, shall be considered a new economic activity if their initial funding requirements are above [30 %] of the average annual turnover in the preceding five years. The environmentally sustainable character of the investment shall be demonstrated in accordance with Article 3 of Regulation (EU) 2020/852, including the “do no significant harm” principle, or through other comparable methodologies;’;