The rule in plain words
EU non-financial corporations (not subject to NFRD disclosure obligations) must equal these three added up:
- Equity instruments
- Debt securities
- Loans and advances
All the values are in the towards taxonomy relevant sectors (taxonomy-eligible) column (0120) of D 09.01.
EBA writes it out 16 times. These words are for the first; the others are the same rule on other cells.
The template it checks
Mitigating actions: assets for the calculation of BTAR (D 09.01)
Rows
- 0020EU Non-financial corporations (not subject to NFRD disclosure obligations)
- 0030Loans and advances
- 0060Debt securities
- 0070Equity instruments
Column
- 0120Of which towards taxonomy relevant sectors (Taxonomy-eligible)
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,r0020,c0120,} = {D_09.01,r0070,c0120,} + {D_09.01,r0060,c0120,} + {D_09.01,r0030,c0120,}And 15 more, the same formula for the other cells it covers.
Other rules on D 09.01
- None of the 50 values it checks in mitigating actions can be negative (v12835_s)Warning
- 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
Checks like this one, run at the point of submission, are the first step to real-time supervision.