The rule in plain words
For households: towards taxonomy relevant sectors (taxonomy-eligible) must equal proportion of eligible assets funding taxonomy relevant sectors times total gross carrying amount.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
D_07.00.A: Households, Of which towards taxonomy relevant sectors (Taxonomy-eligible) = D_08.00.A: Households, Proportion of eligible assets funding taxonomy relevant sectors × D_07.00.A: Households, 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
- 0240Households
Columns
- 0010Total gross carrying amount
- 0120Of which towards taxonomy relevant sectors (Taxonomy-eligible)
GAR (%) (stock) (I) (D 08.00.a)
Row
- 0100Households
Column
- 0110Proportion of eligible assets funding taxonomy relevant sectors
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
{D_07.00.a,r0240,c0120,} = {D_08.00.a,r0100,c0110,} * {D_07.00.a,r0240,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, v89386_m)Warning
- Households: environmentally sustainable (taxonomy-aligned) must equal environmentally sustainable times total gross carrying amount (v89388_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, v89385_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
- 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
- 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
- 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: enabling environmentally sustainable (taxonomy-aligned) must equal enabling environmentally sustainable times total gross carrying amount (v89391_m)Warning
Checks like this one, run at the point of submission, are the first step to real-time supervision.
