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MetricEU Taxonomy Article 8 reporting

EU Taxonomy credit-institution aggregate Green Asset Ratio profile

Measurement answer

What this metric measures

Reports eu taxonomy credit-institution aggregate green asset ratio profile under the applicable EU Taxonomy Article 8 disclosure rules.

Specification

Metric specification

Result format
Multi-field profile
Unit
Structured profile — see field-level units
Reporting basis
Annual reporting period aligned with the related financial statements
Aggregation
Aggregate only compatible, non-overlapping observations with the same reporting entity type, period, population, numerator, denominator, accounting basis, currency scale and EU Taxonomy rule edition.
Pillar
Environmental
Topic
EU Taxonomy Article 8 reporting
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

Covered on-balance-sheet assets financing or invested in Taxonomy-aligned activities, divided by the source-defined total covered assets.

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Adopting Disclosure

    EU sustainable-finance rules

    Source evidence
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    PAGE 31, paragraph 1(a) | PAGE 31, paragraph 1(b) | Page 10, Article 7(8)(c) | Page 30, Annex V, point 1.2.1 | Page 5, Article 4(1a) | Page 9, paragraph 6(f) | p.54, section 2 | p.55, section 3 table row 1 | p.56, section 3 table row 18 | p.57, Template 3 (continuation) | p.58, Template 4 row 1 | page 46, Annex VI template list, Template 3 | page 48, Table 1, row 1 | page 48, Table 1, row 2 | pp.55-56, section 3 | pp.55-56, section 3 table column c | pp.55-56, section 3 table, Circular economy (CE) | pp.55-56, section 3 table, Climate Change Mitigation (CCM) | pp.57-60, GAR KPI table column BIO | pp.57-60, GAR KPI table column CCM | pp.57-60, GAR KPI table column WTR | pp.57-60, GAR KPI table columns | PAGE 31, paragraph 1(b) | PAGE 42, section 1.2.1.6 | Page 30, Annex V, point 1.2.1 | Page 9, paragraph 6(c) | p.55, section 3 table row 2 | page 46, Annex VI template list, Template 1 | page 46, Annex VI template list, Template 2 | page 46-47, Annex VI, Template 0 | pp.55-56, section 3 table column a | pp.55-56, section 3 table column b | pp.55-56, section 3 table column d | pp.55-56, section 3 table, Biodiversity and Ecosystems (BIO) | pp.55-56, section 3 table, Of which Use of Proceeds | pp.55-56, section 3 table, Of which enabling | pp.55-56, section 3 table, Of which transitional | pp.55-56, section 3 table, Pollution (PPC) | pp.55-56, section 3 table, Water and marine resources (WTR) | pp.57-60, GAR KPI table column CCA | pp.57-60, GAR KPI table column CE | pp.57-60, GAR KPI table column PPC | pp.57-60, GAR KPI table columns | pp.58-60, Template 4 | Page 30, Annex V, points 1.1.2 and 1.2.1 | p.56, section 3 table row 11 | p.58, Template 4 row 2 | page 46, Annex VI template list, Template 4 | pages 51-53, M3 Stock/Flow table | pp.55-56, section 3 table, Climate Change Adaptation (CCA)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    014dbe86-b616-483d-a2da-b321fb399b24
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    pp.55-56, section 3 table, Climate Change Mitigation (CCM)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    01d09b0a-4421-4b58-9356-13c039169498
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    PAGE 31, paragraph 1(b)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    04bd75db-7f85-4dbc-86a4-59f10731ba59
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 48, Table 1, row 2
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    17d35204-9927-41d3-a50f-7d21a2369ec2
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 9, paragraph 6(f)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    19ccecdd-789c-49a8-9ab2-4456a737dbfb
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 46, Annex VI template list, Template 4
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    1abb063e-3e21-4601-af5a-02031fda9f32
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    pp.57-60, GAR KPI table columns
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    1ac2b311-b092-4616-83b8-203f91e7abf8
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    pp.55-56, section 3 table, Water and marine resources (WTR)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    200229d0-f647-4607-882f-57d1157f2048
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    p.56, section 3 table row 18
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    2228aec1-7b16-4438-9869-6211e777a769
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    p.55, section 3 table row 2
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    2517a14c-793b-42a3-99ca-3a019069d881
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    pp.57-60, GAR KPI table columns
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    3117b402-9fd5-4293-87ce-846503f3f1dc
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    pp.57-60, GAR KPI table columns
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    340ab235-9b26-4fc6-9bf5-7adb79cfcc74
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 5, Article 4(1a)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    35d78af7-2ab9-4bf5-8e6e-76bd75c6d168
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    pp.57-60, GAR KPI table column CCA
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    36634185-5a47-4ee3-89aa-f675e7dfa966
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    pp.57-60, GAR KPI table column CCM
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    395ade89-9556-4d8c-9c2e-d075c68433b7
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 30, Annex V, points 1.1.2 and 1.2.1
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    3e49fd8c-ae29-4fa3-a099-2ad443e8d179
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    pp.55-56, section 3 table, Circular economy (CE)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    3fd2dee1-73d7-45a1-9186-c519d769d17c
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    PAGE 31, paragraph 1(a)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    445fb905-e6e5-44dc-b362-c463f80c5950
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 30, Annex V, point 1.2.1
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    4ae00c93-d3be-4bb0-8ccf-68008aeb70b5
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    pages 51-53, M3 Stock/Flow table
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    4dbd9794-a07c-478c-9835-7247eb0544e5
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    p.58, Template 4 row 1
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    501d9733-bbf9-4168-ae1f-aef9e91d8d89
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    pp.55-56, section 3 table, Of which enabling
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    5496d7f6-a8d0-4f9d-a4df-a950b3498030
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    pp.57-60, GAR KPI table columns
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    58deb8da-61c8-4714-831b-88efcc2defc2
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    pp.57-60, GAR KPI table column WTR
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    5989ea6c-01df-4b24-890e-238bf64df990
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 30, Annex V, point 1.2.1
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    5ad2b157-c2fc-46c9-a1df-6f2be73065cc
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    p.54, section 2
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    63ce1a83-23c3-4c19-8fc8-53bdce81ee9a
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 46, Annex VI template list, Template 2
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    65c5b4ca-a2e5-41cd-b695-0cbad0d10b46
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    pp.57-60, GAR KPI table column PPC
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    69347e42-1475-4156-bffc-ef2158b69545
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 46, Annex VI template list, Template 1
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    6d20ad7a-9d12-44bb-a403-979c9b3d42cc
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 9, paragraph 6(c)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    6ee89bd1-449f-48d3-adde-1535af9cce61
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    p.57, Template 3 (continuation)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    706eb1be-e02d-47e8-b939-e8e3224c9559
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    pp.55-56, section 3 table column d
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    724b40cb-709b-4d17-9713-f2df8a243ad9
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 46-47, Annex VI, Template 0
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    73048493-1799-4952-90b5-c8405c222208
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    p.56, section 3 table row 11
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    74a67cbe-492f-4cec-8c57-9b7e3a945999
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 48, Table 1, row 1
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    839ec708-d824-41d2-b82f-006fd892d7a0
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    pp.55-56, section 3 table, Pollution (PPC)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    886e02fe-25cb-46a8-b9d3-9582e1d62c7c
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    pp.55-56, section 3 table, Biodiversity and Ecosystems (BIO)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    9469b1fa-d834-47c6-ac04-759c123c063f
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    pp.55-56, section 3
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    95c45272-3f39-4e2d-a3ef-fe0da24c412e
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    page 46, Annex VI template list, Template 3
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    95d389b7-a50b-4d19-bdd8-71ce1e6a032f
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    pp.57-60, GAR KPI table columns
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    9b91b3e6-a174-4a2e-9b98-cf3908440292
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    pp.55-56, section 3 table column c
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    9e8e9048-86a8-4ee3-b3d7-f01e25d7c9f8
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    pp.55-56, section 3 table column b
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    ab6db3f6-34c9-4792-af99-2eb7adfc6f4a
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    pp.57-60, GAR KPI table column CE
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    b63ce7a1-d064-4072-8949-5c9dbb86c19a
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    pp.57-60, GAR KPI table column BIO
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    c2e2b58e-44b7-461e-945a-2495d00c5bf8
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    pp.55-56, section 3 table, Of which transitional
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    c44965d6-6ac5-43d3-88b9-abe9548d5be9
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    pp.57-60, GAR KPI table columns
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    d073d20f-10cf-474b-a5e6-609a92579650
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    Page 10, Article 7(8)(c)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    d487b474-3311-4ff1-8075-f1632acbea9c
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    pp.55-56, section 3 table, Of which Use of Proceeds
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    e054bd95-ef19-4169-be36-98c70ccac2fa
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    pp.55-56, section 3 table column a
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    e52bd61c-4aff-4b2b-829d-8290ecd86429
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    pp.55-56, section 3 table, Climate Change Adaptation (CCA)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    e99a8ece-2076-4e7c-a5d0-397e028a7469
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    PAGE 42, section 1.2.1.6
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    e9ff888b-5bb6-4842-aafa-bc4d7a6e51fa
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    p.58, Template 4 row 2
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    ec8b497e-28ad-4749-9908-583615c39333
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    PAGE 31, paragraph 1(b)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    f9281ceb-10f7-4ade-a484-278e9bc92428
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    pp.58-60, Template 4
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    fc196ac5-56e4-4647-b596-9ffc94da7ea0
    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    p.55, section 3 table row 1
    Open official framework source

Value structure

Dimensions and units

Unit
Structured profile — see field-level units
Reporting basis
Annual reporting period aligned with the related financial statements

Unit meaning: Each field retains its source-defined currency, percentage or categorical unit, reporting population, denominator, period and legal edition.

Table fields and units

  • Qualifying numerator amount and currency
  • Compatible denominator amount and currency
  • Reported percentage
  • Economic activity, environmental objective and assessment state
  • Rule edition, applicability and method notes
  • Article 8 edition, whole-edition choice and applicability status

Published dimensions

  • Counterparty or retail population
  • Assessment or voluntary-inclusion state
  • Stock or flow
  • Reporting entity and consolidation boundary
  • Environmental objective
  • Taxonomy eligibility and alignment status
  • Current consolidated, historical transitional or future-effective applicability
  • Commission Delegated Regulation (EU) 2021/2178 amendment origin and edition
  • Article 8 whole-edition basis: consolidated 2026, complete FY2025 legacy option, historical transition or future-effective 2028
  • Counterparty type
  • Asset class
  • Turnover-based or CapEx-based counterparty KPI
  • Eligible-to-total, aligned-to-eligible or aligned-to-total ratio

Calculation method

Formula information

Status
Specified
Formula type
Percentage

Formula

P = N / D * 100

Apply the source-defined Article 8 method only within the declared reporting entity, population, denominator, accounting basis, period and legal edition. The consolidated Article 8 source explicitly requires this reportable result. Repeated template rows and columns are consolidated into one boundary-preserving structured profile.

Variables

SymbolVariableDefinitionUnit
Nqualifying numeratorSource-defined qualifying amount for the same reporting entity, population, boundary, period, accounting basis and edition.reporting currency
Dcompatible denominatorComplete source-defined denominator for the same reporting entity, population, boundary, period, accounting basis and edition.reporting currency

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 28 August 2026

    EU Taxonomy Article 8 Disclosure Delegated Act

    Publisher
    European Commission
    Edition
    Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026
    Locator
    PAGE 31, paragraph 1(a) | PAGE 31, paragraph 1(b) | Page 10, Article 7(8)(c) | Page 30, Annex V, point 1.2.1 | Page 5, Article 4(1a) | Page 9, paragraph 6(f) | p.54, section 2 | p.55, section 3 table row 1 | p.56, section 3 table row 18 | p.57, Template 3 (continuation) | p.58, Template 4 row 1 | page 46, Annex VI template list, Template 3 | page 48, Table 1, row 1 | page 48, Table 1, row 2 | pp.55-56, section 3 | pp.55-56, section 3 table column c | pp.55-56, section 3 table, Circular economy (CE) | pp.55-56, section 3 table, Climate Change Mitigation (CCM) | pp.57-60, GAR KPI table column BIO | pp.57-60, GAR KPI table column CCM | pp.57-60, GAR KPI table column WTR | pp.57-60, GAR KPI table columns | PAGE 31, paragraph 1(b) | PAGE 42, section 1.2.1.6 | Page 30, Annex V, point 1.2.1 | Page 9, paragraph 6(c) | p.55, section 3 table row 2 | page 46, Annex VI template list, Template 1 | page 46, Annex VI template list, Template 2 | page 46-47, Annex VI, Template 0 | pp.55-56, section 3 table column a | pp.55-56, section 3 table column b | pp.55-56, section 3 table column d | pp.55-56, section 3 table, Biodiversity and Ecosystems (BIO) | pp.55-56, section 3 table, Of which Use of Proceeds | pp.55-56, section 3 table, Of which enabling | pp.55-56, section 3 table, Of which transitional | pp.55-56, section 3 table, Pollution (PPC) | pp.55-56, section 3 table, Water and marine resources (WTR) | pp.57-60, GAR KPI table column CCA | pp.57-60, GAR KPI table column CE | pp.57-60, GAR KPI table column PPC | pp.57-60, GAR KPI table columns | pp.58-60, Template 4 | Page 30, Annex V, points 1.1.2 and 1.2.1 | p.56, section 3 table row 11 | p.58, Template 4 row 2 | page 46, Annex VI template list, Template 4 | pages 51-53, M3 Stock/Flow table | pp.55-56, section 3 table, Climate Change Adaptation (CCA)

    Supports: The official consolidated Article 8 instrument supports the identity, boundary and method basis of “EU Taxonomy credit-institution aggregate Green Asset Ratio profile”.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: EU Taxonomy Article 8 Disclosure Delegated Act, Commission Delegated Regulation (EU) 2021/2178, consolidated version applicable from 1 January 2026.

  • Reporting entity type, consolidation boundary, financial year, currency and scale
  • Numerator, compatible denominator, inclusions, exclusions and non-assessed or non-material treatment
  • Taxonomy eligibility or alignment state, environmental objective and applicable delegated-act criteria edition
  • Turnover-versus-CapEx basis, stock-versus-flow status and counterparty or instrument population where applicable
  • Commission Delegated Regulation (EU) 2021/2178 consolidated edition, amendment origin and historical or future applicability
  • Whole-edition choice disclosed for a financial year starting in 2025
  • Article 8 whole-edition choice, including any complete FY2025 legacy-edition election

Record-specific limitations

  • This metric supports structured source lookup and is not legal advice or an assertion that an activity is environmentally sustainable.
  • Amounts and percentages from different entity types, populations, denominators, accounting bases, periods or rule editions are not interchangeable or aggregable.
  • Blank, unavailable, non-assessed and non-material values are reporting states and must never be inferred as zero.
  • Historical Article 10 transition rows and future-effective amendments must remain separate from this current-edition result.
  • For a financial year starting in 2025, apply either the complete rules applicable on 31 December 2025 or the complete amended rules from 1 January 2026, disclose the chosen edition and never mix the two rule sets.
  • For financial year 2025, the undertaking must use either the current consolidated edition or the complete pre-simplification legacy edition; fields from those editions must never be mixed.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.