Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 108 values it checks in mitigating actions can be negative (D 07.00.a, EBA rule v12819_s)

A warning in the environmental, social and governance risks return (ESG), on template D 07.00.a, mitigating actions: assets for the calculation of GAR (I).

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in mitigating actions can be negative.

EBA checks it for four columns: towards taxonomy relevant sectors (taxonomy-eligible), environmentally sustainable (taxonomy-aligned), adaptation and enabling environmentally sustainable (taxonomy-aligned). And for 27 rows, from loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation (0010) to total GAR assets (0320). That makes 108 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 towards taxonomy relevant sectors (Taxonomy-eligible): Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation >= 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 07.00 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

Mitigating actions: assets for the calculation of GAR (I) (D 07.00.a)

Rows

  • 0010Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation
  • 0020Financial corporations
  • 0030Credit institutions
  • 0040Loans and advances
  • 0050Debt securities, including UoP
  • 0060Equity instruments
  • 0070Other financial corporations
  • 0080of which investment firms
  • 0090Loans and advances
  • 0100Debt securities, including UoP
  • 0110Equity instruments
  • 0120of which management companies
  • 0130Loans and advances
  • 0140Debt securities, including UoP
  • 0150Equity instruments
  • 0160of which insurance undertakings
  • 0170Loans and advances
  • 0180Debt securities, including UoP
  • 0190Equity instruments
  • 0200Non-financial corporations (subject to NFRD disclosure obligations)
  • 0210Loans and advances
  • 0220Debt securities, including UoP
  • 0230Equity instruments
  • 0280Local governments financing
  • 0290Housing financing
  • 0310Collateral obtained by taking possession: residential and commercial immovable properties
  • 0320TOTAL GAR ASSETS

Columns

  • 0070Of which towards taxonomy relevant sectors (Taxonomy-eligible)
  • 0080Of which environmentally sustainable (Taxonomy-aligned)
  • 0100Of which adaptation
  • 0110Of which enabling

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation, towards taxonomy relevant sectors (taxonomy-eligible) 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_07.00.a,r0010,c0070,} >= 0

The next five:

{D_07.00.a,r0010,c0080,} >= 0{D_07.00.a,r0010,c0100,} >= 0{D_07.00.a,r0010,c0110,} >= 0{D_07.00.a,r0020,c0070,} >= 0{D_07.00.a,r0020,c0080,} >= 0

And 102 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.