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Real estate asset qualification under Regulation (EU) 2020/852 (Taxonomy) and Climate Delegated Act 2021/2139. For bank CRR Pillar 3 ESG due diligence and SFDR Art. 8/9 funds. LU calibration (nZEB thresholds grand-ducal regulation 23.07.2016, top 15% PED indicative Klima-Agence 2023).