The rule in plain words
Total gross carrying amount cannot be negative.
EBA checks it for 19 rows, from total GAR assets (0010) to total assets (0190). That makes 19 checks. A failure names the one that failed.
How the Line4 Check report words itShowHide
The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.
Total gross carrying amount: Of which loans collateralised by commercial immovable property >= 0
What to do if your filing fails it
- 01Open the template below and find the cells the rule reads.
- 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
- 03EBA compares the values exactly here: there is no rounding tolerance.
- 04It runs only when your filing indicators mark D 09.01 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 BTAR (D 09.01)
Rows
- 0010Total GAR Assets
- 0020EU Non-financial corporations (not subject to NFRD disclosure obligations)
- 0030Loans and advances
- 0040Of which loans collateralised by commercial immovable property
- 0050Of which building renovation loans
- 0060Debt securities
- 0070Equity instruments
- 0080Non-EU Non-financial corporations (not subject to NFRD disclosure obligations)
- 0090Loans and advances
- 0100Debt securities
- 0110Equity instruments
- 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
- 0180TOTAL ASSETS EXCLUDED FROM NUMERATOR AND DENOMINATOR
- 0190TOTAL ASSETS
Column
- 0010Total gross carrying amount
A worked example
The first of its checks, with simple numbers.
Loans collateralised by commercial immovable property, total gross carrying amount must then be at least 0.
A file that reports 0 passes. One that reports -100 fails, by 100.
The numbers are illustrative.
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_09.01,r0040,c0010,} >= 0The next five:
{D_09.01,r0110,c0010,} >= 0{D_09.01,r0170,c0010,} >= 0{D_09.01,r0020,c0010,} >= 0{D_09.01,r0060,c0010,} >= 0{D_09.01,r0120,c0010,} >= 0And 13 more, the same formula for the other cells it covers.
Other rules on D 09.01
- None of the 120 values it checks in mitigating actions can be negative (v12834_s)Warning
- None of the 50 values it checks in mitigating actions can be negative (v12835_s)Warning
- Total assets must equal the sum of its two parts (v12734_m)Warning
- Total assets in the denominator must equal the sum of its five parts (v12733_m)Warning
- Total BTAR assets must equal the sum of its three parts (v12732_m)Warning
- EU non-financial corporations (not subject to NFRD disclosure obligations) must equal the sum of its three parts (v89357_m)Warning
- Environmentally sustainable (taxonomy-aligned): non-EU non-financial corporations (not subject to NFRD disclosure obligations) must equal the sum of its three parts (v89358_m)Warning
- Total BTAR assets must equal the sum of its three parts (v89359_m)Warning
Checks like this one, run at the point of submission, are the first step to real-time supervision.