The rule in plain words
For loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation, environmentally sustainable (taxonomy-aligned): non-financial corporations (subject to NFRD disclosure obligations), transitional or adaptation must equal non-financial corporations subject to NFRD disclosure obligations, transitional or adaptation times non-financial corporations (subject to NFRD disclosure obligations), total gross carrying amount.
The headline gives only the kind of check and the template, because the rule is too long to say in a headline. The plain words above say all of it.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
D_07.00.A: Non-financial corporations (subject to NFRD disclosure obligations), Of which transitional/adaptation = D_08.00.A: Non-financial corporations subject to NFRD disclosure obligations, Of which transitional/adaptation × D_07.00.A: Non-financial corporations (subject to NFRD disclosure obligations), Total gross carrying amount
What to do if your filing fails it
- 01Open the templates below and find the cells the rule reads.
- 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
- 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 and D 08.00 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 (I) (D 07.00.a)
Row
- 0200Non-financial corporations (subject to NFRD disclosure obligations)
Columns
- 0010Total gross carrying amount
- 0150Of which transitional/adaptation
GAR (%) (stock) (I) (D 08.00.a)
Row
- 0090Non-financial corporations subject to NFRD disclosure obligations
Column
- 0140Of which transitional/adaptation
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
{D_07.00.a,r0200,c0150,} = {D_08.00.a,r0090,c0140,} * {D_07.00.a,r0200,c0010,}Other rules on D 07.00.a
- Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation, environmentally sustainable (taxonomy-aligned): a calculation check across mitigating actions and GAR (%) (stock) (D 08.00.a, row 0200, v89384_m)Warning
- Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation, environmentally sustainable (taxonomy-aligned): a calculation check across mitigating actions and GAR (%) (stock) (D 08.00.a, row 0200, v89386_m)Warning
- Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation, towards taxonomy relevant sectors (taxonomy-eligible): a calculation check across mitigating actions and GAR (%) (stock) (D 08.00.a, v89383_m)Warning
- Households: towards taxonomy relevant sectors (taxonomy-eligible) must equal proportion of eligible assets funding taxonomy relevant sectors times total gross carrying amount (v89387_m)Warning
- Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation, total (CCM + CCA): a calculation check across mitigating actions and GAR (%) (stock) (D 08.00.a, v89382_m)Warning
- Households: environmentally sustainable (taxonomy-aligned) must equal environmentally sustainable times total gross carrying amount (v89388_m)Warning
- Households: specialised lending in D 07.00.a must equal specialised lending in D 08.00.a times total gross carrying amount (v89389_m)Warning
- Households: transitional or adaptation in D 07.00.a must equal transitional or adaptation in D 08.00.a times total gross carrying amount (v89390_m)Warning
Checks like this one, run at the point of submission, are the first step to real-time supervision.