Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total assets in the denominator must equal the sum of its five parts (EBA rule v12733_m)

A warning in the environmental, social and governance risks return (ESG), on template D 09.01, mitigating actions: assets for the calculation of BTAR.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Total assets in the denominator must equal these five added up:

  • Total BTAR assets
  • Derivatives
  • On demand interbank loans
  • Cash and cash-related assets
  • Other assets (e.g. Goodwill, commodities etc.)

All the values are in the total gross carrying amount column (0010) of D 09.01.

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

Total gross carrying amount: TOTAL ASSETS IN THE DENOMINATOR = TOTAL BTAR ASSETS + Derivatives + On demand interbank loans + Cash and cash-related assets + Other assets (e.g. Goodwill, commodities etc.)

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Add up the parts in your file and compare the result with the total.
  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.
  4. 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  5. 05It runs only when your filing indicators mark D 09.01 as reported.
  6. 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 BTAR (D 09.01)

Rows

  • 0120TOTAL BTAR ASSETS
  • 0130Derivatives
  • 0140On demand interbank loans
  • 0150Cash and cash-related assets
  • 0160Other assets (e.g. Goodwill, commodities etc.)
  • 0170TOTAL ASSETS IN THE DENOMINATOR

Column

  • 0010Total gross carrying amount

A worked example

The first of its checks, with simple numbers.

Illustrative values
Total BTAR assets1,200
Derivatives800
On demand interbank loans450
Cash and cash-related assets300
Other assets (e.g. Goodwill, commodities etc.)150
Together2,900
What the rule then expects

Total assets in the denominator must then be 2,900.

2,900Passes
3,000Fails

A file that reports 2,900 passes. One that reports 3,000 fails, by 100.

The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.

Show the rule as writtenShow

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

{D_09.01,r0170,c0010,} = {D_09.01,r0120,c0010,} + {D_09.01,r0130,c0010,} + {D_09.01,r0140,c0010,} + {D_09.01,r0150,c0010,} + {D_09.01,r0160,c0010,}

Every ESG rule, by template

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