The rule in plain words
None of the values it checks in summary of GAR KPIs (gar) (I) can be negative.
EBA checks it for three columns: climate change mitigation, climate change adaptation and total (climate change mitigation + climate change adaptation). And for two rows: GAR stock and GAR flow. That makes six 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.
Climate change adaptation: GAR flow >= 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 06.00 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
Summary of GAR KPIs (gar) (I) (D 06.00.a)
Rows
- 0010GAR stock
- 0020GAR flow
Columns
- 0010Climate change mitigation
- 0020Climate change adaptation
- 0030Total (Climate change mitigation + Climate change adaptation)
A worked example
The first of its checks, with simple numbers.
GAR flow, climate change adaptation 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_06.00.a,r0020,c0020,} >= 0The next five:
{D_06.00.a,r0010,c0030,} >= 0{D_06.00.a,r0010,c0010,} >= 0{D_06.00.a,r0010,c0020,} >= 0{D_06.00.a,r0020,c0030,} >= 0{D_06.00.a,r0020,c0010,} >= 0Other rules on D 06.00.a
- GAR stock, total (climate change mitigation + climate change adaptation) cannot be more than 1 (v89294_m)Warning
- GAR flow, total (climate change mitigation + climate change adaptation) cannot be more than 1 (v89298_m)Warning
- Total GAR assets, environmentally sustainable (taxonomy-aligned) must equal GAR stock, climate change mitigation times total assets in the denominator (GAR), total gross carrying amount (v89378_m)Warning
- Total GAR assets, environmentally sustainable (taxonomy-aligned) must equal GAR stock, climate change adaptation times total assets in the denominator (GAR), total gross carrying amount (v89379_m)Warning
- A calculation check across mitigating actions and summary of GAR KPIs (gar) (D 07.00.a, v89380_m)Warning
Checks like this one, run at the point of submission, are the first step to real-time supervision.