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MetricEU Taxonomy Article 8 reporting

EU Taxonomy credit-institution non-financial-undertaking lending Green Asset Ratio

Measurement answer

What this metric measures

Reports eu taxonomy credit-institution non-financial-undertaking lending green asset ratio 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 loans and advances financing Taxonomy-aligned activities of non-financial undertakings, divided by compatible covered lending and other source-defined 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 34, Stock and flow, (i) GAR for lending activities to non-financial undertakings, point (1)(a) | Page 34, Stock and flow, (i) GAR for lending activities to non-financial undertakings, point (1)(b) | Page 34, Stock and flow, (i) GAR for lending activities to non-financial undertakings, point (1)(c) | p.55, section 3 table row 8 | p.58, Template 4 row 8 | page 35, definition of (1)(c)(1) | page 35, formula 'GAR L&A (for each environmental objective)' | page 35, paragraph 'Credit institutions shall calculate the KPIs' | page 35, paragraph beginning 'For the purposes of point (1)(c)(2)' | page 35, paragraph beginning 'The amount for the purpose of (1)(c)' | page 35, paragraph following GAR L&A formula | page 35, point (a) under 'The following aspects of the KPIs shall be disclosed' | page 35, point (b) under 'The following aspects of the KPIs shall be disclosed' | page 49, Table 1, row 8 | page 51, M3 row 27 | page 51, M3 row 33
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    0d5ec7f0-ecfa-400c-9628-ed6a30d68871
    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 34, Stock and flow, (i) GAR for lending activities to non-financial undertakings, point (1)(c)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    26d5c9c7-d9ac-4c96-ba89-9fc1f5fb2a17
    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 35, paragraph beginning 'The amount for the purpose of (1)(c)'
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    319248c1-cf0f-412b-8b13-3a145177153d
    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 51, M3 row 27
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    4e99bb41-fa01-4d2b-9074-1494eb809cae
    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 35, definition of (1)(c)(1)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    7453c079-4065-46c6-8c45-ba9fdaf28ea3
    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 34, Stock and flow, (i) GAR for lending activities to non-financial undertakings, point (1)(a)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    75664890-45a2-412b-bcc1-f76c5b3b5a46
    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 35, paragraph following GAR L&A formula
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    8011dbe7-ebc0-4909-bab9-8d6e6b532888
    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 8
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    8489dd5b-082c-4da6-b5d8-9af23a8284e6
    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 35, paragraph 'Credit institutions shall calculate the KPIs'
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    a4f08427-ad5c-44e3-9af7-13e011035dfd
    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 35, paragraph following GAR L&A formula
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    afb84c41-691f-44af-8c38-f0bb7b61cc7f
    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 35, paragraph 'Credit institutions shall calculate the KPIs'
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    b13f441f-98de-4db8-af2a-9dce3a1c372d
    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 35, paragraph beginning 'For the purposes of point (1)(c)(2)'
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    b2764082-03af-415c-a60a-2893752205be
    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 35, formula 'GAR L&A (for each environmental objective)'
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    bf7eec1c-5f45-4971-8082-fad0d7824857
    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 8
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    dfd2705b-d505-4fd8-8ba7-8e6c51471d0c
    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 34, Stock and flow, (i) GAR for lending activities to non-financial undertakings, point (1)(b)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    e64d842b-e763-4996-97b5-5f881d857e01
    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 51, M3 row 33
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    f55b8959-628f-4a0a-9de5-42b75686e9b5
    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 34, Stock and flow, (i) GAR for lending activities to non-financial undertakings, point (1)(c)
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    f66895f9-527f-41c8-b664-5c31a6a79d02
    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 35, point (b) under 'The following aspects of the KPIs shall be disclosed'
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    f9dba89a-3983-4e1c-af54-29632d6a8b43
    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 49, Table 1, row 8
    Open official framework source
  • Adopting Disclosure

    EU sustainable-finance rules

    fa028946-7e00-4e5a-ae37-4d58adff8ea8
    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 35, point (a) under 'The following aspects of the KPIs shall be disclosed'
    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

  • General-purpose or specialised lending
  • Turnover-based or CapEx-based counterparty KPI
  • 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

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 34, Stock and flow, (i) GAR for lending activities to non-financial undertakings, point (1)(a) | Page 34, Stock and flow, (i) GAR for lending activities to non-financial undertakings, point (1)(b) | Page 34, Stock and flow, (i) GAR for lending activities to non-financial undertakings, point (1)(c) | p.55, section 3 table row 8 | p.58, Template 4 row 8 | page 35, definition of (1)(c)(1) | page 35, formula 'GAR L&A (for each environmental objective)' | page 35, paragraph 'Credit institutions shall calculate the KPIs' | page 35, paragraph beginning 'For the purposes of point (1)(c)(2)' | page 35, paragraph beginning 'The amount for the purpose of (1)(c)' | page 35, paragraph following GAR L&A formula | page 35, point (a) under 'The following aspects of the KPIs shall be disclosed' | page 35, point (b) under 'The following aspects of the KPIs shall be disclosed' | page 49, Table 1, row 8 | page 51, M3 row 27 | page 51, M3 row 33

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

    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.