EU Taxonomy credit-institution trading-portfolio Green Asset Ratio (2028 future-effective)
Measurement answer
What this metric measures
Reports eu taxonomy credit-institution trading-portfolio green asset ratio (2028 future-effective) 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 periods beginning on or after 2028-01-01; not applicable before that date
- 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
Absolute purchases and sales of covered Taxonomy-aligned trading-portfolio securities divided by the compatible absolute purchases-and-sales population.
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 DisclosureSource evidence
EU sustainable-finance rules
- 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 6, paragraph 1e | page 45, point (a) | page 45, point (b) | page 45, second paragraph | page 46, Annex VI template list, Template 7 | page 47, Annex VI, Template 0, Additional KPIs row | page 63, template 7
- Adopting Disclosure027a8f9e-0721-49b9-afcb-0538578daf86
EU sustainable-finance rules
- 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 6, paragraph 1e
- Adopting Disclosure09fdb69e-9f18-4584-90cf-b81cbb51c347
EU sustainable-finance rules
- 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 45, second paragraph
- Adopting Disclosure28d562ed-811b-4722-be12-dfb38589eab2
EU sustainable-finance rules
- 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 45, point (a)
- Adopting Disclosure3d8e5f47-8516-49b8-90c0-dcf506ed5035
EU sustainable-finance rules
- 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 7
- Adopting Disclosure5db3d4f5-ddeb-42f3-b52c-15f41657e404
EU sustainable-finance rules
- 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 6, paragraph 1e
- Adopting Disclosureb973d9db-a86e-4003-9056-e5da04e89e85
EU sustainable-finance rules
- 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 63, template 7
- Adopting Disclosurebae39643-433e-48e7-a926-f4a22dac12d0
EU sustainable-finance rules
- 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 45, point (b)
- Adopting Disclosured8dcb092-8193-4f6b-b5ff-2f47948f16ea
EU sustainable-finance rules
- 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 47, Annex VI, Template 0, Additional KPIs row
Value structure
Dimensions and units
- Unit
- Structured profile — see field-level units
- Reporting basis
- Annual reporting periods beginning on or after 2028-01-01; not applicable before that date
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
- Trading asset class
- Turnover-based or CapEx-based counterparty KPI
- Core KPI, numerator, denominator or non-material component
- 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 * 100Apply 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
| Symbol | Variable | Definition | Unit |
|---|---|---|---|
N | qualifying numerator | Source-defined qualifying amount for the same reporting entity, population, boundary, period, accounting basis and edition. | reporting currency |
D | compatible denominator | Complete 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 6, paragraph 1e | page 45, point (a) | page 45, point (b) | page 45, second paragraph | page 46, Annex VI template list, Template 7 | page 47, Annex VI, Template 0, Additional KPIs row | page 63, template 7
Supports: The official consolidated Article 8 instrument supports the identity, boundary and method basis of “EU Taxonomy credit-institution trading-portfolio Green Asset Ratio (2028 future-effective)”.
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
- 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.
- This profile is future-effective from 2028-01-01 and is not an applicable current-period KPI before that date.
- 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.