# Entity & Reporting Characteristics

Information provided in the **Entity and Reporting Characteristics** consists of two parts.

**Entity Characteristics:** Covers the reporting entity's characteristics that remain constant across different reporting periods (year-on-year).

**Reporting Characteristics:** Describe the entity, define the reporting scope for the current reporting year and determine the structure of the Assessment submission.

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### **Aspects**

<table data-card-size="large" data-view="cards" data-full-width="true"><thead><tr><th></th><th></th></tr></thead><tbody><tr><td><sup>EC 1-4</sup></td><td><a href="../2026-sfdr-fund-assessment/entity-characteristics" class="button primary" data-icon="address-card">Entity Characteristics</a></td></tr><tr><td><sup>RC 1-8</sup></td><td><a href="broken-reference" class="button primary" data-icon="user-police-tie">Reporting Characteristics</a></td></tr></tbody></table>