The rule in plain words
GAR flow, total (climate change mitigation + climate change adaptation) cannot be more than 1.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
Total (Climate change mitigation + Climate change adaptation): GAR flow <= 1
What to do if your filing fails it
- 01Open the template below and find the cells the rule reads.
- 02Look for a value outside the limit in these cells.
- 03If the value is a percentage, EBA expects it as a decimal: 12% is reported as 0.12.
- 04EBA compares the values exactly here: there is no rounding tolerance.
- 05It runs only when your filing indicators mark D 06.00 as reported.
- 06This 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)
Row
- 0020GAR flow
Column
- 0030Total (Climate change mitigation + Climate change adaptation)
A worked example
The first of its checks, with simple numbers.
What the rule then expects
GAR flow, total (climate change mitigation + climate change adaptation) can then be at most 1.
1Passes
1.1Fails
A file that reports 1 passes. One that reports 1.1 fails, by 0.1.
The numbers are illustrative.
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
{D_06.00.a,r0020,c0030,} <= 1Other rules on D 06.00.a
- GAR stock, total (climate change mitigation + climate change adaptation) cannot be more than 1 (v89294_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
- None of the six values it checks in summary of GAR KPIs (gar) (I) can be negative (v12843_s)Warning
Checks like this one, run at the point of submission, are the first step to real-time supervision.