本文件定义了符合条件的投资类别分类，以指定为绿色债务工具，包括债券和贷款。 本文件对经济部门进行了分类，并制定了确定项目、资产和配套支出合格性的标准。它在附件？中按部门提供了适应指南A、 它在附件？中提供了阈值和排除的示例B

This document defines a taxonomy of eligible investment categories for designation as green debt instruments, including bonds and loans. This document categorizes economic sectors and establishes criteria for determining the eligibility of projects, assets and supporting expenditures. It provides guidance on adaptation by sector in Annex？A. It provides examples of thresholds and exclusions in Annex？B.