The rule in plain words
Non-financial corporations (subject to NFRD disclosure obligations), total gross carrying amount must equal non-financial corporations subject to NFRD disclosure obligations, proportion of total assets covered times total assets, 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), Total gross carrying amount = D_08.00.E: Non-financial corporations subject to NFRD disclosure obligations, Proportion of total assets covered × D_07.00.A: TOTAL ASSETS, 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)
Rows
- 0200Non-financial corporations (subject to NFRD disclosure obligations)
- 0500TOTAL ASSETS
Column
- 0010Total gross carrying amount
GAR (%) (coverage) (V) (D 08.00.e)
Row
- 0090Non-financial corporations subject to NFRD disclosure obligations
Column
- 0160Proportion of total assets covered
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
{D_07.00.a,r0200,c0010,} = {D_08.00.e,r0090,c0160,} * {D_07.00.a,r0500,c0010,}Other rules on D 07.00.a
- Households, total gross carrying amount must equal households, proportion of total assets covered times total assets, total gross carrying amount (v89399_m)Warning
- Total GAR assets, enabling environmentally sustainable (taxonomy-aligned) must equal GAR, enabling environmentally sustainable times total assets in the denominator (GAR), total gross carrying amount (v89396_m)Warning
- Total GAR assets, transitional or adaptation must equal GAR, transitional or adaptation times total assets in the denominator (GAR), total gross carrying amount (v89395_m)Warning
- Total GAR assets, specialised lending must equal GAR, specialised lending times total assets in the denominator (GAR), total gross carrying amount (v89394_m)Warning
- Total GAR assets, environmentally sustainable (taxonomy-aligned) must equal GAR, environmentally sustainable times total assets in the denominator (GAR), total gross carrying amount (v89393_m)Warning
- GAR - covered assets in both numerator and denominator: a calculation check across mitigating actions and GAR (%) (stock) (D 08.00.a, v89392_m)Warning
- Households: enabling environmentally sustainable (taxonomy-aligned) must equal enabling environmentally sustainable times total gross carrying amount (v89391_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.