The rule in plain words
Total gross carrying amount cannot be less than towards taxonomy relevant sectors (taxonomy-eligible).
All the values are in the other local governments financing row (0300) of D 07.00.b.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
Other local governments financing, Total gross carrying amount >= Other local governments financing, Of which towards taxonomy relevant sectors (Taxonomy-eligible)
What to do if your filing fails it
- 01Open the template below and find the cells the rule reads.
- 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.
- 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
- 04It runs only when your filing indicators mark D 07.00 as reported.
- 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 (II) (D 07.00.b)
Row
- 0300Other local governments financing
Columns
- 0010Total gross carrying amount
- 0020Of which towards taxonomy relevant sectors (Taxonomy-eligible)
A worked example
The first of its checks, with simple numbers.
Towards taxonomy relevant sectors (taxonomy-eligible) can then be at most 1,200.
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 writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
{D_07.00.b,r0300,c0010,} >= {D_07.00.b,r0300,c0020,}Other rules on D 07.00.b
- Total gross carrying amount cannot be less than towards taxonomy relevant sectors (taxonomy-eligible) (v89347_m)Warning
- Total gross carrying amount cannot be less than towards taxonomy relevant sectors (taxonomy-eligible) (v89348_m)Warning
- Environmentally sustainable (taxonomy-aligned) cannot be less than specialised lending (v89349_m)Warning
- Environmentally sustainable (taxonomy-aligned) cannot be less than transitional (v89350_m)Warning
- Environmentally sustainable (taxonomy-aligned) cannot be less than enabling environmentally sustainable (taxonomy-aligned) (v89351_m)Warning
- Towards taxonomy relevant sectors (taxonomy-eligible), total (CCM + CCA) must equal the sum of its two parts (v89352_m)Warning
- Environmentally sustainable (taxonomy-aligned) (column 0130) must equal the sum of its two parts (v89353_m)Warning
- Specialised lending (column 0140) must equal the sum of its two parts (v89354_m)Warning
Checks like this one, run at the point of submission, are the first step to real-time supervision.