MetricEU Taxonomy Article 8 reporting
EU Taxonomy investment-firm own-account Green Asset Ratio profile
Measurement answer
What this metric measures
Reports eu taxonomy investment-firm own-account 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
Assets invested through dealing-on-own-account activities that are associated with Taxonomy-aligned or Taxonomy-eligible activities, measured against compatible 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 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 7, Article 5(1a) | p.68, Template 0, Main KPI for dealing on own account | p.69, Annex VIII, Template 1 | p.69, Template 1, row 1, column a | p.69, Template 1, row 1, column e | p.69, Template 1, row 1, column g | p.69, Template 1, row 1, column h | p.69, Template 1, row 1, column i | p.69, Template 1, row 1, column k | p.69, Template 1, row 1, column l | p.69, Template 1, row 1, column m | p.69, Template 1, row 1, column p | page 64, section 2.1 | page 65, opening paragraph and section 2.4 | page 65, section 2.4(d) | page 65, section 2.4, calculation methodology | Page 39, point (a) | p.68, Template 0, Main KPI for dealing on own account | p.69, Template 1, row 1, column c | p.69, Template 1, row 1, column d | p.69, Template 1, row 1, column f | p.69, Template 1, row 1, column j | p.69, Template 1, row 2
- Adopting Disclosure01528807-9812-43c4-87cb-ac9f8685da4d
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 39, point (a)
- Adopting Disclosure08718fe5-3bc4-4117-bc19-056f3450c2c8
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
- p.68, Template 0, Main KPI for dealing on own account
- Adopting Disclosure1ddcc3e5-4d12-4b63-90af-de5903d58dd8
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
- p.69, Annex VIII, Template 1
- Adopting Disclosure24e46cd6-91a5-48aa-9df9-a39e55eae63b
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
- p.68, Template 0, Main KPI for dealing on own account
- Adopting Disclosure2e1fb178-eab9-49f2-bca3-7e925358e767
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
- p.68, Template 0, Main KPI for dealing on own account
- Adopting Disclosure39a52f47-cfb3-46c7-9065-213d474ebc23
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
- p.69, Template 1, row 1, column a
- Adopting Disclosure39dcef17-4d99-4a67-a416-330812beb279
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
- p.68, Template 0, Main KPI for dealing on own account
- Adopting Disclosure44a30c5d-2805-4bd9-97fe-1145aeac14ef
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 7, Article 5(1a)
- Adopting Disclosure48209eda-495e-415e-a5fa-090e2d96af61
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
- p.69, Template 1, row 1, column i
- Adopting Disclosure48bc08eb-3072-4cc5-8f4c-e8dcdbc15dc9
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
- p.68, Template 0, Main KPI for dealing on own account
- Adopting Disclosure4eee0381-4011-44e8-a634-f82e85703b6a
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
- p.69, Template 1, row 1, column d
- Adopting Disclosure6b640cd2-7ff6-4054-8c68-3fffa35a5ce8
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 65, section 2.4, calculation methodology
- Adopting Disclosure6c0a21e6-d161-4772-a68c-2e3381cc1e8d
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 65, section 2.4(d)
- Adopting Disclosure74b535ff-840a-4b39-acf1-9c34df1a6c0e
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 65, section 2.4(d)
- Adopting Disclosure75af9d58-3cc5-489d-9e54-0c763ec5e455
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
- p.68, Template 0, Main KPI for dealing on own account
- Adopting Disclosure7db0ea98-bd4e-47ce-beb9-762ea6f63cea
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
- p.68, Template 0, Main KPI for dealing on own account
- Adopting Disclosure7f55ce7d-dd0b-4126-92c3-f1d6d6b21b5d
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
- p.69, Template 1, row 1, column f
- Adopting Disclosure93fedc7d-70de-41d1-8444-d6eb0f95c8ff
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 65, opening paragraph and section 2.4
- Adopting Disclosure994b6149-0fb1-41bd-a1f7-c3cb0cf9eb93
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 64, section 2.1
- Adopting Disclosure9a7d654d-fb72-45a0-9c10-39a278b6a6cb
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
- p.69, Template 1, row 2
- Adopting Disclosure9b75da1a-dcb0-4556-9e73-fb09eebd96f6
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
- p.69, Template 1, row 1, column c
- Adopting Disclosureb657e506-35f4-4cc9-8765-6a880238049c
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
- p.69, Template 1, row 1, column k
- Adopting Disclosureb9573e71-107e-4d4b-9221-4cb10e36258d
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
- p.69, Template 1, row 1, column l
- Adopting Disclosurec7f4b09e-fa8e-4af3-ba55-627c1e015aed
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
- p.69, Template 1, row 1, column e
- Adopting Disclosurecd1d952d-b4a2-414b-b853-9209eb577623
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 65, section 2.4(d)
- Adopting Disclosured2196271-a151-48d7-8b1d-044dba6697b0
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
- p.69, Template 1, row 1, column g
- Adopting Disclosured369cf38-d46b-4353-a4c0-5f03a54032fb
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 65, section 2.4, calculation methodology
- Adopting Disclosuree7741d29-336c-4e8a-b019-6eac36d19f08
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
- p.69, Template 1, row 1, column h
- Adopting Disclosureeac1e6c2-0c33-4fc2-99d8-a91e04b37330
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 64, section 2.1
- Adopting Disclosureec5823ae-2d84-445f-9be1-7093252743cc
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
- p.69, Template 1, row 1, column m
- Adopting Disclosuref35ad099-0967-474d-9a90-ce19c76d8a52
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
- p.69, Template 1, row 1, column j
- Adopting Disclosuref92d82f9-9fa0-41b8-930d-d3f27907e5f7
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
- p.69, Template 1, row 1, column p
- Adopting Disclosurefc3e0322-b6cd-4834-af6f-30621f1c1977
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 65, section 2.4(d)
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
- Turnover-based or CapEx-based counterparty KPI
- Investment service or asset category
- Eligible-to-total, aligned-to-eligible or aligned-to-total ratio
- 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 7, Article 5(1a) | p.68, Template 0, Main KPI for dealing on own account | p.69, Annex VIII, Template 1 | p.69, Template 1, row 1, column a | p.69, Template 1, row 1, column e | p.69, Template 1, row 1, column g | p.69, Template 1, row 1, column h | p.69, Template 1, row 1, column i | p.69, Template 1, row 1, column k | p.69, Template 1, row 1, column l | p.69, Template 1, row 1, column m | p.69, Template 1, row 1, column p | page 64, section 2.1 | page 65, opening paragraph and section 2.4 | page 65, section 2.4(d) | page 65, section 2.4, calculation methodology | Page 39, point (a) | p.68, Template 0, Main KPI for dealing on own account | p.69, Template 1, row 1, column c | p.69, Template 1, row 1, column d | p.69, Template 1, row 1, column f | p.69, Template 1, row 1, column j | p.69, Template 1, row 2
Supports: The official consolidated Article 8 instrument supports the identity, boundary and method basis of “EU Taxonomy investment-firm own-account 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.