Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

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 (EBA rule v89378_m)

A warning in the environmental, social and governance risks return (ESG), on templates D 06.00.a, summary of GAR KPIs (gar) (I) and 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

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.

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

D_07.00.A: TOTAL GAR ASSETS, Of which environmentally sustainable (Taxonomy-aligned) = D_06.00.A: GAR stock, Climate change mitigation × D_07.00.A: TOTAL ASSETS IN THE DENOMINATOR (GAR), Total gross carrying amount

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
  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 06.00 and 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

Summary of GAR KPIs (gar) (I) (D 06.00.a)

Row

  • 0010GAR stock

Column

  • 0010Climate change mitigation

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

Rows

  • 0320TOTAL GAR ASSETS
  • 0450TOTAL ASSETS IN THE DENOMINATOR (GAR)

Columns

  • 0010Total gross carrying amount
  • 0030Of which environmentally sustainable (Taxonomy-aligned)
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

{D_07.00.a,r0320,c0030,} = {D_06.00.a,r0010,c0010,} * {D_07.00.a,r0450,c0010,}

Every ESG rule, by template

Checks like this one, run at the point of submission, are the first step to real-time supervision.