Portfolio Coverage Approach Formula

Are the formula written in Table E1 of the Guidance actually not relevant for calculating portfolio coverage under the PCA methodology? For example:
i) Can you use revenue as a portfolio coverage metric using the following formula: Percentage SBT coverage for a general corporate lending portfolio = (sum of revenues of all companies with an approved SBTi target) / (sum of revenue of all companies within the lending portfolio)?
ii) Can you use asset value as a portfolio coverage metric using the following formula: Percentage SBT coverage for a invested bank bonds = (sum of asset value of all banks with an approved SBTi target) / (sum of asset value of all banks within the bank bond investment portfolio)?
Thanks for your help with this.