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2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

GAR - covered assets in both numerator and denominator: total gross carrying amount cannot be less than towards taxonomy relevant sectors (taxonomy-eligible) (D 07.00.a, row 0320, EBA rule v89335_m)

A warning in the environmental, social and governance risks return (ESG), on template D 07.00.a, mitigating actions: assets for the calculation of GAR (I).

Check your file against this ruleWhat to do if it fails

The rule in plain words

For GAR - covered assets in both numerator and denominator: total gross carrying amount cannot be less than towards taxonomy relevant sectors (taxonomy-eligible).

EBA checks it for 31 rows, from loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation (0010) to total GAR assets (0320). That makes 31 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.

TOTAL GAR ASSETS, Total gross carrying amount >= TOTAL GAR ASSETS, Of which towards taxonomy relevant sectors (Taxonomy-eligible)

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is smaller than it may be, one of them is wrong: check both before you change either.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark D 07.00 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

Mitigating actions: assets for the calculation of GAR (I) (D 07.00.a)

Rows

  • 0010Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation
  • 0020Financial corporations
  • 0030Credit institutions
  • 0040Loans and advances
  • 0050Debt securities, including UoP
  • 0060Equity instruments
  • 0070Other financial corporations
  • 0080of which investment firms
  • 0090Loans and advances
  • 0100Debt securities, including UoP
  • 0110Equity instruments
  • 0120of which management companies
  • 0130Loans and advances
  • 0140Debt securities, including UoP
  • 0150Equity instruments
  • 0160of which insurance undertakings
  • 0170Loans and advances
  • 0180Debt securities, including UoP
  • 0190Equity instruments
  • 0200Non-financial corporations (subject to NFRD disclosure obligations)
  • 0210Loans and advances
  • 0220Debt securities, including UoP
  • 0230Equity instruments
  • 0240Households
  • 0250of which loans collateralised by residential immovable property
  • 0260of which building renovation loans
  • 0270of which motor vehicle loans
  • 0280Local governments financing
  • 0290Housing financing
  • 0310Collateral obtained by taking possession: residential and commercial immovable properties
  • 0320TOTAL GAR ASSETS

Columns

  • 0010Total gross carrying amount
  • 0020Of which towards taxonomy relevant sectors (Taxonomy-eligible)

A worked example

The first of its checks, with simple numbers.

Illustrative values
Total gross carrying amount1,200
What the rule then expects

Towards taxonomy relevant sectors (taxonomy-eligible) can then be at most 1,200.

1,200Passes
1,300Fails

A file that reports 1,200 passes. One that reports 1,300 fails, by 100.

The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.

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_07.00.a,r0320,c0010,} >= {D_07.00.a,r0320,c0020,}

The next five:

{D_07.00.a,r0270,c0010,} >= {D_07.00.a,r0270,c0020,}{D_07.00.a,r0240,c0010,} >= {D_07.00.a,r0240,c0020,}{D_07.00.a,r0070,c0010,} >= {D_07.00.a,r0070,c0020,}{D_07.00.a,r0180,c0010,} >= {D_07.00.a,r0180,c0020,}{D_07.00.a,r0310,c0010,} >= {D_07.00.a,r0310,c0020,}

And 25 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.