The rule in plain words
Total assets in the denominator must equal these five added up:
- Derivatives
- On demand interbank loans
- Cash and cash-related assets
- Other assets (e.g. Goodwill, commodities etc.)
- Total BTAR assets
All the values are in the total gross carrying amount column (0010) of D 09.01.
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 IN THE DENOMINATOR = Derivatives + On demand interbank loans + Cash and cash-related assets + Other assets (e.g. Goodwill, commodities etc.) + TOTAL BTAR ASSETS
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- 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 09.01 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 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.
Total assets in the denominator must then be 2,900.
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 writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
{D_09.01,r0170,c0010,} = {D_09.01,r0130,c0010,} + {D_09.01,r0140,c0010,} + {D_09.01,r0150,c0010,} + {D_09.01,r0160,c0010,} + {D_09.01,r0120,c0010,}Other rules on D 09.01
- Total BTAR assets must equal the sum of its three parts (v89359_m)Warning
- Total assets must equal the sum of its two parts (v89361_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
- Assets excluded from the numerator for GAR calculation (covered in the denominator) but included in the numerator and denominator of the BTAR: total gross carrying amount cannot be less than towards taxonomy relevant sectors (taxonomy-eligible) (v89362_m)Warning
- EU non-financial corporations (not subject to NFRD disclosure obligations) must equal the sum of its three parts (v89357_m)Warning
- Non-EU non-financial corporations (not subject to NFRD disclosure obligations): total gross carrying amount cannot be less than towards taxonomy relevant sectors (taxonomy-eligible) (v89363_m)Warning
- EU non-financial corporations (not subject to NFRD disclosure obligations): total gross carrying amount cannot be less than towards taxonomy relevant sectors (taxonomy-eligible) (v89364_m)Warning
- Environmentally sustainable (taxonomy-aligned) cannot be less than specialised lending (v89365_m)Warning
Checks like this one, run at the point of submission, are the first step to real-time supervision.