Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 60 values it checks in BTAR % (stock) (I) can be negative (D 09.02.a, EBA rule v12814_s)

A warning in the environmental, social and governance risks return (ESG), on template D 09.02.a, bTAR % (stock) (I).

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in BTAR % (stock) (I) can be negative.

EBA checks it for ten columns, from proportion of eligible assets funding taxonomy relevant sectors (0010) to enabling environmentally sustainable (0150). And for six rows: BTAR, GAR, EU non-financial corporations not subject to NFRD disclosure obligations, loans collateralised by commercial immovable property, building renovation loans and non-EU country counterparties not subject to NFRD disclosure obligations. That makes 60 checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

Of which environmentally sustainable: BTAR >= 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
  3. 03EBA compares the values exactly here: there is no rounding tolerance.
  4. 04It runs only when your filing indicators mark D 09.02 as reported.
  5. 05This is a warning. It does not stop the filing on its own, but your authority may ask you to explain it.

The cells it reads

BTAR % (stock) (I) (D 09.02.a)

Rows

  • 0010BTAR
  • 0020GAR
  • 0030EU Non-financial corporations not subject to NFRD disclosure obligations
  • 0040of which loans collateralised by commercial immovable property
  • 0050of which building renovation loans
  • 0060Non-EU country counterparties not subject to NFRD disclosure obligations

Columns

  • 0010Proportion of eligible assets funding taxonomy relevant sectors
  • 0020Of which environmentally sustainable
  • 0030Of which specialised lending
  • 0040Of which transitional
  • 0050Of which enabling
  • 0110Proportion of eligible assets funding taxonomy relevant sectors
  • 0120Of which environmentally sustainable
  • 0130Of which specialised lending
  • 0140Of which transitional/adaptation
  • 0150Of which enabling

A worked example

The first of its checks, with simple numbers.

What the rule then expects

BTAR, environmentally sustainable must then be at least 0.

0Passes
-100Fails

A file that reports 0 passes. One that reports -100 fails, by 100.

The numbers are illustrative.

Show the rule as writtenShow

EBA's formula, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{D_09.02.a,r0010,c0120,} >= 0

The next five:

{D_09.02.a,r0020,c0110,} >= 0{D_09.02.a,r0040,c0030,} >= 0{D_09.02.a,r0040,c0110,} >= 0{D_09.02.a,r0060,c0120,} >= 0{D_09.02.a,r0050,c0150,} >= 0

And 54 more, the same formula for the other cells it covers.

Every ESG rule, by template

Checks like this one, run at the point of submission, are the first step to real-time supervision.