The rule in plain words
Total assets must equal total assets in the denominator (GAR) plus total assets excluded from numerator and denominator.
All the values are in the total gross carrying amount column (0010) of D 07.00.a.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
Total gross carrying amount: TOTAL ASSETS = TOTAL ASSETS IN THE DENOMINATOR (GAR) + TOTAL ASSETS EXCLUDED FROM NUMERATOR AND DENOMINATOR
What to do if your filing fails it
- 01Open the template below and find the cells the rule reads.
- 02Add up the parts in your file and compare the result with the total.
- 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.
- 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
- 05It runs only when your filing indicators mark D 07.00 as reported.
- 06This 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
- 0450TOTAL ASSETS IN THE DENOMINATOR (GAR)
- 0490TOTAL ASSETS EXCLUDED FROM NUMERATOR AND DENOMINATOR
- 0500TOTAL ASSETS
Column
- 0010Total gross carrying amount
A worked example
The first of its checks, with simple numbers.
Total assets must then be 2,000.
A file that reports 2,000 passes. One that reports 2,100 fails, by 100.
The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
{D_07.00.a,r0500,c0010,} = {D_07.00.a,r0450,c0010,} + {D_07.00.a,r0490,c0010,}Other rules on D 07.00.a
- Total assets excluded from numerator and denominator must equal the sum of its three parts (v12730_m)Warning
- Total assets in the denominator (GAR) must equal the sum of its seven parts (v12729_m)Warning
- Total GAR assets must equal the sum of its two parts (v12727_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
- EU non-financial corporations (not subject to NFRD disclosure obligations) must equal the sum of its three parts (v23934_h)Warning
Checks like this one, run at the point of submission, are the first step to real-time supervision.