The rule in plain words
Non-financial corporations subject to NFRD disclosure obligations, environmentally sustainable cannot be more than 1.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
Of which environmentally sustainable: Non-financial corporations subject to NFRD disclosure obligations <= 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 08.00 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
GAR (%) (flow) (III) (D 08.00.c)
Row
- 0090Non-financial corporations subject to NFRD disclosure obligations
Column
- 0280Of which environmentally sustainable
A worked example
The first of its checks, with simple numbers.
What the rule then expects
Non-financial corporations subject to NFRD disclosure obligations, environmentally sustainable 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_08.00.c,r0090,c0280,} <= 1Other rules on D 08.00.c
Checks like this one, run at the point of submission, are the first step to real-time supervision.