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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 40 values it checks in GAR (%) (flow) (III) can be negative (D 08.00.c, EBA rule v89224_s)

A warning in the environmental, social and governance risks return (ESG), on template D 08.00.c, gAR (%) (flow) (III).

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in GAR (%) (flow) (III) can be negative.

EBA checks it for five columns: proportion of new eligible assets funding taxonomy relevant sectors, environmentally sustainable, specialised lending, adaptation and enabling environmentally sustainable. And for eight rows: loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation, financial corporations, credit institutions, other financial corporations, investment firms, management companies, insurance undertakings, and non-financial corporations subject to NFRD disclosure obligations. That makes 40 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.

Proportion of new eligible assets funding taxonomy relevant sectors: Financial corporations >= 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 08.00 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

GAR (%) (flow) (III) (D 08.00.c)

Rows

  • 0020Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation
  • 0030Financial corporations
  • 0040Credit institutions
  • 0050Other financial corporations
  • 0060of which investment firms
  • 0070of which management companies
  • 0080of which insurance undertakings
  • 0090Non-financial corporations subject to NFRD disclosure obligations

Columns

  • 0220Proportion of new eligible assets funding taxonomy relevant sectors
  • 0230Of which environmentally sustainable
  • 0240Of which specialised lending
  • 0250Of which adaptation
  • 0260Of which enabling

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Financial corporations, proportion of new eligible assets funding taxonomy relevant sectors 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_08.00.c,r0030,c0220,} >= 0

The next five:

{D_08.00.c,r0080,c0220,} >= 0{D_08.00.c,r0070,c0240,} >= 0{D_08.00.c,r0040,c0230,} >= 0{D_08.00.c,r0060,c0240,} >= 0{D_08.00.c,r0060,c0230,} >= 0

And 34 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.