Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Towards taxonomy relevant sectors (taxonomy-eligible), total (CCM + CCA) must equal the sum of its two parts (D 07.00.a, EBA rule v89341_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 towards taxonomy relevant sectors (taxonomy-eligible): total (CCM + CCA) must equal climate change mitigation (CCM) plus climate change Adaptation (CCA).

EBA checks it for 27 rows, from loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation (0010) to total GAR assets (0320). That makes 27 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.

Debt securities, including UoP, TOTAL (CCM + CCA), of which towards taxonomy relevant sectors (Taxonomy-eligible) = Debt securities, including UoP, Climate Change Mitigation (CCM), of which towards taxonomy relevant sectors (Taxonomy-eligible) + Debt securities, including UoP, Climate Change Adaptation (CCA), 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. 02Add up the parts in your file and compare the result with the total.
  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.
  4. 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  5. 05It runs only when your filing indicators mark D 07.00 as reported.
  6. 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

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
  • 0280Local governments financing
  • 0290Housing financing
  • 0310Collateral obtained by taking possession: residential and commercial immovable properties
  • 0320TOTAL GAR ASSETS

Columns

  • 0020Of which towards taxonomy relevant sectors (Taxonomy-eligible)
  • 0070Of which towards taxonomy relevant sectors (Taxonomy-eligible)
  • 0120Of which towards taxonomy relevant sectors (Taxonomy-eligible)

A worked example

The first of its checks, with simple numbers.

Illustrative values
towards taxonomy relevant sectors (taxonomy-eligible), climate change mitigation (CCM)1,200
towards taxonomy relevant sectors (taxonomy-eligible), climate change Adaptation (CCA)800
Together2,000
What the rule then expects

Towards taxonomy relevant sectors (taxonomy-eligible), total (CCM + CCA) must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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,r0180,c0120,} = {D_07.00.a,r0180,c0020,} + {D_07.00.a,r0180,c0070,}

The next five:

{D_07.00.a,r0120,c0120,} = {D_07.00.a,r0120,c0020,} + {D_07.00.a,r0120,c0070,}{D_07.00.a,r0210,c0120,} = {D_07.00.a,r0210,c0020,} + {D_07.00.a,r0210,c0070,}{D_07.00.a,r0200,c0120,} = {D_07.00.a,r0200,c0020,} + {D_07.00.a,r0200,c0070,}{D_07.00.a,r0290,c0120,} = {D_07.00.a,r0290,c0020,} + {D_07.00.a,r0290,c0070,}{D_07.00.a,r0170,c0120,} = {D_07.00.a,r0170,c0020,} + {D_07.00.a,r0170,c0070,}

And 21 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.