Agricultural Bank of China

"Where a client derives 90% or more of revenues from activities in Eligible Categories (i.e essentially pure play companies) it will be considered as eligible for financing under the ABC Singapore Branch Sustainable Financing Framework. In these instances, the Use of Proceeds can be used by the branch’s clients for general purposes, so long as this financing does not fund expansion into activities falling outside the Eligible Categories. For the avoidance of doubt, general corporate purpose loans are excluded unless it is by pure play companies. As lending to the agricultural sector tends to be at corporate level rather than project financing, ABC Singapore Branch will only apportion the amount of funding to the category “environmentally sustainable management of living natural resources and land use” according to the eligibility criteria specified in the Framework in Table 1.1 through direct engagement with its clients and/or public disclosure." [....] "Environmentally sustainable agriculture including: On RSPO certified palm oil production with no expansion to new land:o R&D into yield intensification as a strategy for no deforestation, replanting of higher yielding material, conservation & restoration efforts;" [....] "ABC Singapore Branch’s Framework does not explicitly require that financing provided to palm oil refineries and mills be provided only to those that source 100% of their palm oil from RSPO-certified sources"

only required of ABC Singapore branch - "The Sustainable Financing Framework has been developed for ABC Singapore Branch as the guiding document to enter into any financing instruments such as loans, public bonds and private placements, or other debt to finance or refinance new or existing eligible green, social or sustainable projects/clients/assets with strict adherence to: [...] "Environmentally sustainable agriculture including: On RSPO certified palm oil production with no expansion to new land:o R&D into yield intensification as a strategy for no deforestation, replanting of higher yielding material, conservation & restoration efforts;"

company must be a "pure play" company and have 90% or more made up from the eligible category - "Where a client derives 90% or more of revenues from activities in Eligible Categories (i.e essentially pure play companies) it will be considered as eligible for financing under the ABC Singapore Branch Sustainable Financing Framework. In these instances, the Use of Proceeds can be used by the branch’s clients for general purposes, so long as this financing does not fund expansion into activities falling outside the Eligible Categories. For the avoidance of doubt, general corporate purpose loans are excluded unless it is by pure play companies. As lending to the agricultural sector tends to be at corporate level rather than project financing, ABC Singapore Branch will only apportion the amount of funding to the category “environmentally sustainable management of living natural resources and land use” according to the eligibility criteria specified in the Framework in Table 1.1 through direct engagement with its clients and/or public disclosure." [....] "Environmentally sustainable agriculture including: On RSPO certified palm oil production with no expansion to new land:o R&D into yield intensification as a strategy for no deforestation, replanting of higher yielding material, conservation & restoration efforts;"

"Where a client derives 90% or more of revenues from activities in Eligible Categories (i.e essentially pure play companies) it will be considered as eligible for financing under the ABC Singapore Branch Sustainable Financing Framework. In these instances, the Use of Proceeds can be used by the branch’s clients for general purposes, so long as this financing does not fund expansion into activities falling outside the Eligible Categories. For the avoidance of doubt, general corporate purpose loans are excluded unless it is by pure play companies. As lending to the agricultural sector tends to be at corporate level rather than project financing, ABC Singapore Branch will only apportion the amount of funding to the category “environmentally sustainable management of living natural resources and land use” according to the eligibility criteria specified in the Framework in Table 1.1 through direct engagement with its clients and/or public disclosure." [....] "Environmentally sustainable agriculture including: On RSPO certified palm oil production with no expansion to new land:o R&D into yield intensification as a strategy for no deforestation, replanting of higher yielding material, conservation & restoration efforts;"

"Where a client derives 90% or more of revenues from activities in Eligible Categories (i.e essentially pure play companies) it will be considered as eligible for financing under the ABC Singapore Branch Sustainable Financing Framework. In these instances, the Use of Proceeds can be used by the branch’s clients for general purposes, so long as this financing does not fund expansion into activities falling outside the Eligible Categories. For the avoidance of doubt, general corporate purpose loans are excluded unless it is by pure play companies. As lending to the agricultural sector tends to be at corporate level rather than project financing, ABC Singapore Branch will only apportion the amount of funding to the category “environmentally sustainable management of living natural resources and land use” according to the eligibility criteria specified in the Framework in Table 1.1 through direct engagement with its clients and/or public disclosure." [....] "Environmentally sustainable agriculture including: On RSPO certified palm oil production with no expansion to new land:o R&D into yield intensification as a strategy for no deforestation, replanting of higher yielding material, conservation & restoration efforts;"

ABC Singapore branch does not invest in companies which - "Exclusion Categories In any case, eligible assets/projects exclude the type of projects listed in the IFC Exclusion List (2007)3 , as well as the following industry categories: [...]  Agricultural or afforestation operations located on land designated as primary forest, rich biodiversity, high conservation value areas, or legally preserved areas;  Untraceable and non-RSPO certified palm oil"

only required of ABC Singapore branch - "The Sustainable Financing Framework has been developed for ABC Singapore Branch as the guiding document to enter into any financing instruments such as loans, public bonds and private placements, or other debt to finance or refinance new or existing eligible green, social or sustainable projects/clients/assets with strict adherence to: [...] Exclusion Categories In any case, eligible assets/projects exclude the type of projects listed in the IFC Exclusion List (2007)3 , as well as the following industry categories: [...]  Agricultural or afforestation operations located on land designated as primary forest, rich biodiversity, high conservation value areas, or legally preserved areas;  Untraceable and non-RSPO certified palm oil"

company must be a "pure play" company and have 90% or more made up from the eligible category - "Where a client derives 90% or more of revenues from activities in Eligible Categories (i.e essentially pure play companies) it will be considered as eligible for financing under the ABC Singapore Branch Sustainable Financing Framework. In these instances, the Use of Proceeds can be used by the branch’s clients for general purposes, so long as this financing does not fund expansion into activities falling outside the Eligible Categories. For the avoidance of doubt, general corporate purpose loans are excluded unless it is by pure play companies. As lending to the agricultural sector tends to be at corporate level rather than project financing, ABC Singapore Branch will only apportion the amount of funding to the category “environmentally sustainable management of living natural resources and land use” according to the eligibility criteria specified in the Framework in Table 1.1 through direct engagement with its clients and/or public disclosure." [....] "Exclusion Categories In any case, eligible assets/projects exclude the type of projects listed in the IFC Exclusion List (2007)3 , as well as the following industry categories: [...]  Agricultural or afforestation operations located on land designated as primary forest, rich biodiversity, high conservation value areas, or legally preserved areas;  Untraceable and non-RSPO certified palm oil"

"Exclusion Categories In any case, eligible assets/projects exclude the type of projects listed in the IFC Exclusion List (2007)3 , as well as the following industry categories: [...]  Agricultural or afforestation operations located on land designated as primary forest, rich biodiversity, high conservation value areas, or legally preserved areas;  Untraceable and non-RSPO certified palm oil"

"Where a client derives 90% or more of revenues from activities in Eligible Categories (i.e essentially pure play companies) it will be considered as eligible for financing under the ABC Singapore Branch Sustainable Financing Framework. In these instances, the Use of Proceeds can be used by the branch’s clients for general purposes, so long as this financing does not fund expansion into activities falling outside the Eligible Categories. For the avoidance of doubt, general corporate purpose loans are excluded unless it is by pure play companies. As lending to the agricultural sector tends to be at corporate level rather than project financing, ABC Singapore Branch will only apportion the amount of funding to the category “environmentally sustainable management of living natural resources and land use” according to the eligibility criteria specified in the Framework in Table 1.1 through direct engagement with its clients and/or public disclosure." [....] "Exclusion Categories In any case, eligible assets/projects exclude the type of projects listed in the IFC Exclusion List (2007)3 , as well as the following industry categories: [...]  Agricultural or afforestation operations located on land designated as primary forest, rich biodiversity, high conservation value areas, or legally preserved areas;  Untraceable and non-RSPO certified palm oil"

ABC Singapore branch does not invest in companies which - "Exclusion Categories In any case, eligible assets/projects exclude the type of projects listed in the IFC Exclusion List (2007)3 , as well as the following industry categories: [...]  Agricultural or afforestation operations located on land designated as primary forest, rich biodiversity, high conservation value areas, or legally preserved areas;  Untraceable and non-RSPO certified palm oil"

only required of ABC Singapore branch - "The Sustainable Financing Framework has been developed for ABC Singapore Branch as the guiding document to enter into any financing instruments such as loans, public bonds and private placements, or other debt to finance or refinance new or existing eligible green, social or sustainable projects/clients/assets with strict adherence to: [...] Exclusion Categories In any case, eligible assets/projects exclude the type of projects listed in the IFC Exclusion List (2007)3 , as well as the following industry categories: [...]  Agricultural or afforestation operations located on land designated as primary forest, rich biodiversity, high conservation value areas, or legally preserved areas;  Untraceable and non-RSPO certified palm oil"

company must be a "pure play" company and have 90% or more made up from the eligible category - "Where a client derives 90% or more of revenues from activities in Eligible Categories (i.e essentially pure play companies) it will be considered as eligible for financing under the ABC Singapore Branch Sustainable Financing Framework. In these instances, the Use of Proceeds can be used by the branch’s clients for general purposes, so long as this financing does not fund expansion into activities falling outside the Eligible Categories. For the avoidance of doubt, general corporate purpose loans are excluded unless it is by pure play companies. As lending to the agricultural sector tends to be at corporate level rather than project financing, ABC Singapore Branch will only apportion the amount of funding to the category “environmentally sustainable management of living natural resources and land use” according to the eligibility criteria specified in the Framework in Table 1.1 through direct engagement with its clients and/or public disclosure." [....] "Exclusion Categories In any case, eligible assets/projects exclude the type of projects listed in the IFC Exclusion List (2007)3 , as well as the following industry categories: [...]  Agricultural or afforestation operations located on land designated as primary forest, rich biodiversity, high conservation value areas, or legally preserved areas;  Untraceable and non-RSPO certified palm oil"

"Exclusion Categories In any case, eligible assets/projects exclude the type of projects listed in the IFC Exclusion List (2007)3 , as well as the following industry categories: [...]  Agricultural or afforestation operations located on land designated as primary forest, rich biodiversity, high conservation value areas, or legally preserved areas;  Untraceable and non-RSPO certified palm oil"

"Where a client derives 90% or more of revenues from activities in Eligible Categories (i.e essentially pure play companies) it will be considered as eligible for financing under the ABC Singapore Branch Sustainable Financing Framework. In these instances, the Use of Proceeds can be used by the branch’s clients for general purposes, so long as this financing does not fund expansion into activities falling outside the Eligible Categories. For the avoidance of doubt, general corporate purpose loans are excluded unless it is by pure play companies. As lending to the agricultural sector tends to be at corporate level rather than project financing, ABC Singapore Branch will only apportion the amount of funding to the category “environmentally sustainable management of living natural resources and land use” according to the eligibility criteria specified in the Framework in Table 1.1 through direct engagement with its clients and/or public disclosure." [....] "Exclusion Categories In any case, eligible assets/projects exclude the type of projects listed in the IFC Exclusion List (2007)3 , as well as the following industry categories: [...]  Agricultural or afforestation operations located on land designated as primary forest, rich biodiversity, high conservation value areas, or legally preserved areas;  Untraceable and non-RSPO certified palm oil"

"Where a client derives 90% or more of revenues from activities in Eligible Categories (i.e essentially pure play companies) it will be considered as eligible for financing under the ABC Singapore Branch Sustainable Financing Framework. In these instances, the Use of Proceeds can be used by the branch’s clients for general purposes, so long as this financing does not fund expansion into activities falling outside the Eligible Categories. For the avoidance of doubt, general corporate purpose loans are excluded unless it is by pure play companies. As lending to the agricultural sector tends to be at corporate level rather than project financing, ABC Singapore Branch will only apportion the amount of funding to the category “environmentally sustainable management of living natural resources and land use” according to the eligibility criteria specified in the Framework in Table 1.1 through direct engagement with its clients and/or public disclosure." [....] "Agricultural practices and systems to improve traceability in supply chain such as direct (“close to farmer”) sourcing to further combat deforestation and land abuse such as by using credible monitoring groups like Control Union Certification, installation of IT and real time monitoring systems that manage fire and haze, large scale supply chain audits, smallholder certification and capacity building with smallholders at plantation level"

Just applies to Singapore branch of main bank -"Agricultural practices and systems to improve traceability in supply chain such as direct (“close to farmer”) sourcing to further combat deforestation and land abuse such as by using credible monitoring groups like Control Union Certification, installation of IT and real time monitoring systems that manage fire and haze, large scale supply chain audits, smallholder certification and capacity building with smallholders at plantation level"

company must be a "pure play" company and have 90% or more made up from the eligible category - "Where a client derives 90% or more of revenues from activities in Eligible Categories (i.e essentially pure play companies) it will be considered as eligible for financing under the ABC Singapore Branch Sustainable Financing Framework. In these instances, the Use of Proceeds can be used by the branch’s clients for general purposes, so long as this financing does not fund expansion into activities falling outside the Eligible Categories. For the avoidance of doubt, general corporate purpose loans are excluded unless it is by pure play companies. As lending to the agricultural sector tends to be at corporate level rather than project financing, ABC Singapore Branch will only apportion the amount of funding to the category “environmentally sustainable management of living natural resources and land use” according to the eligibility criteria specified in the Framework in Table 1.1 through direct engagement with its clients and/or public disclosure." [....]"Agricultural practices and systems to improve traceability in supply chain such as direct (“close to farmer”) sourcing to further combat deforestation and land abuse such as by using credible monitoring groups like Control Union Certification, installation of IT and real time monitoring systems that manage fire and haze, large scale supply chain audits, smallholder certification and capacity building with smallholders at plantation level"

"Where a client derives 90% or more of revenues from activities in Eligible Categories (i.e essentially pure play companies) it will be considered as eligible for financing under the ABC Singapore Branch Sustainable Financing Framework. In these instances, the Use of Proceeds can be used by the branch’s clients for general purposes, so long as this financing does not fund expansion into activities falling outside the Eligible Categories. For the avoidance of doubt, general corporate purpose loans are excluded unless it is by pure play companies. As lending to the agricultural sector tends to be at corporate level rather than project financing, ABC Singapore Branch will only apportion the amount of funding to the category “environmentally sustainable management of living natural resources and land use” according to the eligibility criteria specified in the Framework in Table 1.1 through direct engagement with its clients and/or public disclosure." [....] "Agricultural practices and systems to improve traceability in supply chain such as direct (“close to farmer”) sourcing to further combat deforestation and land abuse such as by using credible monitoring groups like Control Union Certification, installation of IT and real time monitoring systems that manage fire and haze, large scale supply chain audits, smallholder certification and capacity building with smallholders at plantation level"

"Where a client derives 90% or more of revenues from activities in Eligible Categories (i.e essentially pure play companies) it will be considered as eligible for financing under the ABC Singapore Branch Sustainable Financing Framework. In these instances, the Use of Proceeds can be used by the branch’s clients for general purposes, so long as this financing does not fund expansion into activities falling outside the Eligible Categories. For the avoidance of doubt, general corporate purpose loans are excluded unless it is by pure play companies. As lending to the agricultural sector tends to be at corporate level rather than project financing, ABC Singapore Branch will only apportion the amount of funding to the category “environmentally sustainable management of living natural resources and land use” according to the eligibility criteria specified in the Framework in Table 1.1 through direct engagement with its clients and/or public disclosure." [....] "Agricultural practices and systems to improve traceability in supply chain such as direct (“close to farmer”) sourcing to further combat deforestation and land abuse such as by using credible monitoring groups like Control Union Certification, installation of IT and real time monitoring systems that manage fire and haze, large scale supply chain audits, smallholder certification and capacity building with smallholders at plantation level"

"Where a client derives 90% or more of revenues from activities in Eligible Categories (i.e essentially pure play companies) it will be considered as eligible for financing under the ABC Singapore Branch Sustainable Financing Framework. In these instances, the Use of Proceeds can be used by the branch’s clients for general purposes, so long as this financing does not fund expansion into activities falling outside the Eligible Categories. For the avoidance of doubt, general corporate purpose loans are excluded unless it is by pure play companies. As lending to the agricultural sector tends to be at corporate level rather than project financing, ABC Singapore Branch will only apportion the amount of funding to the category “environmentally sustainable management of living natural resources and land use” according to the eligibility criteria specified in the Framework in Table 1.1 through direct engagement with its clients and/or public disclosure." [....] " Environmentally-sustainable forestry with certification to FSC, PEFC or equivalent, including afforestation or reforestation, and preservation or restoration of natural landscapes"

only required of ABC Singapore branch - "The Sustainable Financing Framework has been developed for ABC Singapore Branch as the guiding document to enter into any financing instruments such as loans, public bonds and private placements, or other debt to finance or refinance new or existing eligible green, social or sustainable projects/clients/assets with strict adherence to: [...] " Environmentally-sustainable forestry with certification to FSC, PEFC or equivalent, including afforestation or reforestation, and preservation or restoration of natural landscapes"

company must be a "pure play" company and have 90% or more made up from the eligible category - "Where a client derives 90% or more of revenues from activities in Eligible Categories (i.e essentially pure play companies) it will be considered as eligible for financing under the ABC Singapore Branch Sustainable Financing Framework. In these instances, the Use of Proceeds can be used by the branch’s clients for general purposes, so long as this financing does not fund expansion into activities falling outside the Eligible Categories. For the avoidance of doubt, general corporate purpose loans are excluded unless it is by pure play companies. As lending to the agricultural sector tends to be at corporate level rather than project financing, ABC Singapore Branch will only apportion the amount of funding to the category “environmentally sustainable management of living natural resources and land use” according to the eligibility criteria specified in the Framework in Table 1.1 through direct engagement with its clients and/or public disclosure." [....] " Environmentally-sustainable forestry with certification to FSC, PEFC or equivalent, including afforestation or reforestation, and preservation or restoration of natural landscapes"

"Where a client derives 90% or more of revenues from activities in Eligible Categories (i.e essentially pure play companies) it will be considered as eligible for financing under the ABC Singapore Branch Sustainable Financing Framework. In these instances, the Use of Proceeds can be used by the branch’s clients for general purposes, so long as this financing does not fund expansion into activities falling outside the Eligible Categories. For the avoidance of doubt, general corporate purpose loans are excluded unless it is by pure play companies. As lending to the agricultural sector tends to be at corporate level rather than project financing, ABC Singapore Branch will only apportion the amount of funding to the category “environmentally sustainable management of living natural resources and land use” according to the eligibility criteria specified in the Framework in Table 1.1 through direct engagement with its clients and/or public disclosure." [....] " Environmentally-sustainable forestry with certification to FSC, PEFC or equivalent, including afforestation or reforestation, and preservation or restoration of natural landscapes"

"Where a client derives 90% or more of revenues from activities in Eligible Categories (i.e essentially pure play companies) it will be considered as eligible for financing under the ABC Singapore Branch Sustainable Financing Framework. In these instances, the Use of Proceeds can be used by the branch’s clients for general purposes, so long as this financing does not fund expansion into activities falling outside the Eligible Categories. For the avoidance of doubt, general corporate purpose loans are excluded unless it is by pure play companies. As lending to the agricultural sector tends to be at corporate level rather than project financing, ABC Singapore Branch will only apportion the amount of funding to the category “environmentally sustainable management of living natural resources and land use” according to the eligibility criteria specified in the Framework in Table 1.1 through direct engagement with its clients and/or public disclosure." [....] " Environmentally-sustainable forestry with certification to FSC, PEFC or equivalent, including afforestation or reforestation, and preservation or restoration of natural landscapes" [...] "

ABC Singapore branch does not invest in companies which - "Exclusion Categories In any case, eligible assets/projects exclude the type of projects listed in the IFC Exclusion List (2007)3 , as well as the following industry categories: [...]  Agricultural or afforestation operations located on land designated as primary forest, rich biodiversity, high conservation value areas, or legally preserved areas" [...] "Environmentally-sustainable forestry with certification to FSC, PEFC or equivalent, including afforestation or reforestation, and preservation or restoration of natural landscapes""

only required of ABC Singapore branch - "The Sustainable Financing Framework has been developed for ABC Singapore Branch as the guiding document to enter into any financing instruments such as loans, public bonds and private placements, or other debt to finance or refinance new or existing eligible green, social or sustainable projects/clients/assets with strict adherence to: [...] Exclusion Categories In any case, eligible assets/projects exclude the type of projects listed in the IFC Exclusion List (2007)3 , as well as the following industry categories: [...]  Agricultural or afforestation operations located on land designated as primary forest, rich biodiversity, high conservation value areas, or legally preserved areas [...] "Environmentally-sustainable forestry with certification to FSC, PEFC or equivalent, including afforestation or reforestation, and preservation or restoration of natural landscapes"

company must be a "pure play" company and have 90% or more made up from the eligible category - "Where a client derives 90% or more of revenues from activities in Eligible Categories (i.e essentially pure play companies) it will be considered as eligible for financing under the ABC Singapore Branch Sustainable Financing Framework. In these instances, the Use of Proceeds can be used by the branch’s clients for general purposes, so long as this financing does not fund expansion into activities falling outside the Eligible Categories. For the avoidance of doubt, general corporate purpose loans are excluded unless it is by pure play companies. As lending to the agricultural sector tends to be at corporate level rather than project financing, ABC Singapore Branch will only apportion the amount of funding to the category “environmentally sustainable management of living natural resources and land use” according to the eligibility criteria specified in the Framework in Table 1.1 through direct engagement with its clients and/or public disclosure." [....] "Exclusion Categories In any case, eligible assets/projects exclude the type of projects listed in the IFC Exclusion List (2007)3 , as well as the following industry categories: [...]  Agricultural or afforestation operations located on land designated as primary forest, rich biodiversity, high conservation value areas, or legally preserved areas [...] "Environmentally-sustainable forestry with certification to FSC, PEFC or equivalent, including afforestation or reforestation, and preservation or restoration of natural landscapes""

"Exclusion Categories In any case, eligible assets/projects exclude the type of projects listed in the IFC Exclusion List (2007)3 , as well as the following industry categories: [...]  Agricultural or afforestation operations located on land designated as primary forest, rich biodiversity, high conservation value areas, or legally preserved areas [...] "Environmentally-sustainable forestry with certification to FSC, PEFC or equivalent, including afforestation or reforestation, and preservation or restoration of natural landscapes""

"Where a client derives 90% or more of revenues from activities in Eligible Categories (i.e essentially pure play companies) it will be considered as eligible for financing under the ABC Singapore Branch Sustainable Financing Framework. In these instances, the Use of Proceeds can be used by the branch’s clients for general purposes, so long as this financing does not fund expansion into activities falling outside the Eligible Categories. For the avoidance of doubt, general corporate purpose loans are excluded unless it is by pure play companies. As lending to the agricultural sector tends to be at corporate level rather than project financing, ABC Singapore Branch will only apportion the amount of funding to the category “environmentally sustainable management of living natural resources and land use” according to the eligibility criteria specified in the Framework in Table 1.1 through direct engagement with its clients and/or public disclosure." [....] "Exclusion Categories In any case, eligible assets/projects exclude the type of projects listed in the IFC Exclusion List (2007)3 , as well as the following industry categories: [...]  Agricultural or afforestation operations located on land designated as primary forest, rich biodiversity, high conservation value areas, or legally preserved areas [...] "Environmentally-sustainable forestry with certification to FSC, PEFC or equivalent, including afforestation or reforestation, and preservation or restoration of natural landscapes""

ABC Singapore branch does not invest in companies which - "Exclusion Categories In any case, eligible assets/projects exclude the type of projects listed in the IFC Exclusion List (2007)3 , as well as the following industry categories: [...]  Agricultural or afforestation operations located on land designated as primary forest, rich biodiversity, high conservation value areas, or legally preserved areas" [...] "Environmentally-sustainable forestry with certification to FSC, PEFC or equivalent, including afforestation or reforestation, and preservation or restoration of natural landscapes""

only required of ABC Singapore branch - "The Sustainable Financing Framework has been developed for ABC Singapore Branch as the guiding document to enter into any financing instruments such as loans, public bonds and private placements, or other debt to finance or refinance new or existing eligible green, social or sustainable projects/clients/assets with strict adherence to: [...] Exclusion Categories In any case, eligible assets/projects exclude the type of projects listed in the IFC Exclusion List (2007)3 , as well as the following industry categories: [...]  Agricultural or afforestation operations located on land designated as primary forest, rich biodiversity, high conservation value areas, or legally preserved areas [...] "Environmentally-sustainable forestry with certification to FSC, PEFC or equivalent, including afforestation or reforestation, and preservation or restoration of natural landscapes"

company must be a "pure play" company and have 90% or more made up from the eligible category - "Where a client derives 90% or more of revenues from activities in Eligible Categories (i.e essentially pure play companies) it will be considered as eligible for financing under the ABC Singapore Branch Sustainable Financing Framework. In these instances, the Use of Proceeds can be used by the branch’s clients for general purposes, so long as this financing does not fund expansion into activities falling outside the Eligible Categories. For the avoidance of doubt, general corporate purpose loans are excluded unless it is by pure play companies. As lending to the agricultural sector tends to be at corporate level rather than project financing, ABC Singapore Branch will only apportion the amount of funding to the category “environmentally sustainable management of living natural resources and land use” according to the eligibility criteria specified in the Framework in Table 1.1 through direct engagement with its clients and/or public disclosure." [....] "Exclusion Categories In any case, eligible assets/projects exclude the type of projects listed in the IFC Exclusion List (2007)3 , as well as the following industry categories: [...]  Agricultural or afforestation operations located on land designated as primary forest, rich biodiversity, high conservation value areas, or legally preserved areas [...] "Environmentally-sustainable forestry with certification to FSC, PEFC or equivalent, including afforestation or reforestation, and preservation or restoration of natural landscapes""

"Exclusion Categories In any case, eligible assets/projects exclude the type of projects listed in the IFC Exclusion List (2007)3 , as well as the following industry categories: [...]  Agricultural or afforestation operations located on land designated as primary forest, rich biodiversity, high conservation value areas, or legally preserved areas [...] "Environmentally-sustainable forestry with certification to FSC, PEFC or equivalent, including afforestation or reforestation, and preservation or restoration of natural landscapes""

"Where a client derives 90% or more of revenues from activities in Eligible Categories (i.e essentially pure play companies) it will be considered as eligible for financing under the ABC Singapore Branch Sustainable Financing Framework. In these instances, the Use of Proceeds can be used by the branch’s clients for general purposes, so long as this financing does not fund expansion into activities falling outside the Eligible Categories. For the avoidance of doubt, general corporate purpose loans are excluded unless it is by pure play companies. As lending to the agricultural sector tends to be at corporate level rather than project financing, ABC Singapore Branch will only apportion the amount of funding to the category “environmentally sustainable management of living natural resources and land use” according to the eligibility criteria specified in the Framework in Table 1.1 through direct engagement with its clients and/or public disclosure." [....] "Exclusion Categories In any case, eligible assets/projects exclude the type of projects listed in the IFC Exclusion List (2007)3 , as well as the following industry categories: [...]  Agricultural or afforestation operations located on land designated as primary forest, rich biodiversity, high conservation value areas, or legally preserved areas [...] "Environmentally-sustainable forestry with certification to FSC, PEFC or equivalent, including afforestation or reforestation, and preservation or restoration of natural landscapes""