The rule in plain words
None of the values it checks in mitigating actions can be negative.
EBA checks it for five columns: towards taxonomy relevant sectors (taxonomy-eligible), environmentally sustainable (taxonomy-aligned), specialised lending, adaptation and enabling environmentally sustainable (taxonomy-aligned). And for ten rows, from total GAR assets (0010) to total BTAR assets (0120). That makes 50 checks. A failure names the one that failed.
How the Line4 Check report words itShowHide
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): Total GAR Assets >= 0
What to do if your filing fails it
- 01Open the template below and find the cells the rule reads.
- 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
- 03EBA compares the values exactly here: there is no rounding tolerance.
- 04It runs only when your filing indicators mark D 09.01 as reported.
- 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 BTAR (D 09.01)
Rows
- 0010Total GAR Assets
- 0020EU Non-financial corporations (not subject to NFRD disclosure obligations)
- 0030Loans and advances
- 0060Debt securities
- 0070Equity instruments
- 0080Non-EU Non-financial corporations (not subject to NFRD disclosure obligations)
- 0090Loans and advances
- 0100Debt securities
- 0110Equity instruments
- 0120TOTAL BTAR ASSETS
Columns
- 0070Of which towards taxonomy relevant sectors (Taxonomy-eligible)
- 0080Of which environmentally sustainable (Taxonomy-aligned)
- 0090Of which specialised lending
- 0100Of which adaptation
- 0110Of which enabling
A worked example
The first of its checks, with simple numbers.
Total GAR assets, towards taxonomy relevant sectors (taxonomy-eligible) must then be at least 0.
A file that reports 0 passes. One that reports -100 fails, by 100.
The numbers are illustrative.
Show the rule as writtenShowHide
EBA's formula, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.
{D_09.01,r0010,c0070,} >= 0The next five:
{D_09.01,r0010,c0080,} >= 0{D_09.01,r0010,c0090,} >= 0{D_09.01,r0010,c0100,} >= 0{D_09.01,r0010,c0110,} >= 0{D_09.01,r0020,c0070,} >= 0And 44 more, the same formula for the other cells it covers.
Other rules on D 09.01
- None of the 120 values it checks in mitigating actions can be negative (v12834_s)Warning
- Total gross carrying amount cannot be negative (v12833_s)Warning
- Total assets must equal the sum of its two parts (v12734_m)Warning
- Total assets in the denominator must equal the sum of its five parts (v12733_m)Warning
- Total BTAR assets must equal the sum of its three parts (v12732_m)Warning
- EU non-financial corporations (not subject to NFRD disclosure obligations) must equal the sum of its three parts (v89357_m)Warning
- Environmentally sustainable (taxonomy-aligned): non-EU non-financial corporations (not subject to NFRD disclosure obligations) must equal the sum of its three parts (v89358_m)Warning
- Total BTAR assets must equal the sum of its three parts (v89359_m)Warning
Checks like this one, run at the point of submission, are the first step to real-time supervision.