1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Households: enabling environmentally sustainable (taxonomy-aligned) must equal enabling environmentally sustainable times total gross carrying amount (EBA rule v89391_m)

A warning in the environmental, social and governance risks return (ESG), on templates D 07.00.a, mitigating actions: assets for the calculation of GAR (I) and D 08.00.a, gAR (%) (stock) (I).

The rule in plain words

For households: enabling environmentally sustainable (taxonomy-aligned) must equal enabling environmentally sustainable times 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: Households, Of which enabling = D_08.00.A: Households, Of which enabling × D_07.00.A: Households, 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 07.00 and D 08.00 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

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

Row

  • 0240Households

Columns

  • 0010Total gross carrying amount
  • 0160Of which enabling

GAR (%) (stock) (I) (D 08.00.a)

Row

  • 0100Households

Column

  • 0150Of which enabling
Show the rule as writtenShow

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

{D_07.00.a,r0240,c0160,} = {D_08.00.a,r0100,c0150,} * {D_07.00.a,r0240,c0010,}

Every ESG rule, by template

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