The rule in plain words
For disclosure reference date T: loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation must equal these four added up:
- Financial corporations
- Non-financial corporations (subject to NFRD disclosure obligations)
- Households
- Local governments financing
All the values are in the total gross carrying amount column (0010) of D 07.00.a.
EBA writes it out eleven times. These words are for the first; the others are the same rule on other cells.
The template it checks
Mitigating actions: assets for the calculation of GAR (I) (D 07.00.a)
Rows
- 0010Loans and advances, debt securities and equity instruments not HfT eligible for GAR calculation
- 0020Financial corporations
- 0200Non-financial corporations (subject to NFRD disclosure obligations)
- 0240Households
- 0280Local governments financing
Column
- 0010Total gross carrying amount
Show the rule as writtenShowHide
EBA's formula, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.
{D_07.00.a,r0010,c0010,} = {D_07.00.a,r0020,c0010,} + {D_07.00.a,r0200,c0010,} + {D_07.00.a,r0240,c0010,} + {D_07.00.a,r0280,c0010,}And 10 more, the same formula for the other cells it covers.
Other rules on D 07.00.a
- Total GAR assets must equal the sum of its two parts (v12727_m)Warning
- Total assets in the denominator (GAR) must equal the sum of its seven parts (v12729_m)Warning
- Total assets excluded from numerator and denominator must equal the sum of its three parts (v12730_m)Warning
- Total assets must equal the sum of its two parts (v12731_m)Warning
- None of the 248 values it checks in mitigating actions can be negative (v12817_s)Warning
- None of the 52 values it checks in mitigating actions can be negative (v12818_s)Warning
- None of the 108 values it checks in mitigating actions can be negative (v12819_s)Warning
- Specialised lending cannot be negative (v12820_s)Warning
Checks like this one, run at the point of submission, are the first step to real-time supervision.