> For the complete documentation index, see [llms.txt](https://guides.gresb.com/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://guides.gresb.com/sfdr-reporting-solution/2026-sfdr-fund-assessment/reporting-characteristics.md).

# Reporting Characteristics

The **Reporting Characteristics** aspect describes the entity, defines the reporting scope for the current reporting year and determines the structure of the Assessment submission.

***

<table><thead><tr><th></th><th width="191.07421875"></th><th width="128.0078125"></th><th></th></tr></thead><tbody><tr><td></td><td><i class="fa-flag-swallowtail">:flag-swallowtail:</i>  Topic</td><td><i class="fa-pen-to-square">:pen-to-square:</i> Pre-fill</td><td><i class="fa-shield">:shield:</i> Evidence</td></tr><tr><td><a href="/sfdr-reporting-solution/2026-sfdr-fund-assessment/reporting-characteristics/rc1-reporting-currency.md" class="button primary">RC1</a></td><td><strong>Reporting Currency</strong></td><td><strong>Eligible</strong></td><td><strong>Not required</strong></td></tr><tr><td><a href="/sfdr-reporting-solution/2026-sfdr-fund-assessment/reporting-characteristics/rc2-economic-size.md" class="button primary">RC2</a></td><td><strong>Economic Size</strong></td><td><strong>Eligible</strong></td><td><strong>Not required</strong></td></tr><tr><td><a href="/sfdr-reporting-solution/2026-sfdr-fund-assessment/reporting-characteristics/rc3-sector-and-geography.md" class="button primary">RC3</a></td><td><strong>Sector and Geography</strong></td><td><strong>Eligible</strong></td><td><strong>Not required</strong></td></tr><tr><td><a href="/sfdr-reporting-solution/2026-sfdr-fund-assessment/reporting-characteristics/rc4-nature-of-entitys-business.md" class="button primary">RC4</a></td><td><strong>Nature of Entity's Business</strong></td><td><strong>Eligible</strong></td><td><strong>Not required</strong></td></tr><tr><td><a href="/sfdr-reporting-solution/2026-sfdr-fund-assessment/reporting-characteristics/rc5-description-of-the-fund.md" class="button primary">RC5</a></td><td><strong>Description of the Fund</strong></td><td><strong>Eligible</strong></td><td><strong>Not required</strong></td></tr><tr><td><a href="/sfdr-reporting-solution/2026-sfdr-fund-assessment/reporting-characteristics/rc6-portfolio-of-entity-assets.md" class="button primary">RC6</a></td><td><strong>Portfolio of Entity Assets</strong></td><td><strong>Eligible</strong></td><td><strong>Not required</strong></td></tr><tr><td><a href="/sfdr-reporting-solution/2026-sfdr-fund-assessment/reporting-characteristics/rc7-sfdr-product-category.md" class="button primary">RC7</a></td><td><strong>SFDR Product Category</strong></td><td><strong>Eligible</strong></td><td><strong>Not required</strong></td></tr><tr><td><a href="/sfdr-reporting-solution/2026-sfdr-fund-assessment/reporting-characteristics/rc8-domicile-of-the-fund.md" class="button primary">RC8</a></td><td><strong>Domicile of the Fund</strong></td><td><strong>Eligible</strong></td><td><strong>Not required</strong></td></tr></tbody></table>


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