Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Goodwill must equal the sum of its four parts (EBA rule v0178_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 01.00, capital adequacy - own funds definition.

Check your file against this ruleWhat to do if it fails

The rule in plain words

(-) Goodwill must equal these four added up:

  • (-) Goodwill accounted for as intangible asset
  • (-) Goodwill included in the valuation of significant investments
  • Deferred tax liabilities associated to goodwill
  • Accounting revaluation of subsidiaries' goodwill derived from the consolidation of subsidiaries attributable to third persons

All the values are in the amount column (0010) of C 01.00.

How the Line4 Check report words itShow

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

(-) Goodwill = (-) Goodwill accounted for as intangible asset + (-) Goodwill included in the valuation of significant investments + Deferred tax liabilities associated to goodwill + Accounting revaluation of subsidiaries' goodwill derived from the consolidation of subsidiaries attributable to third persons

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 C 01.00 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

Capital adequacy - own funds definition (C 01.00)

Rows

  • 0300(-) Goodwill
  • 0310(-) Goodwill accounted for as intangible asset
  • 0320(-) Goodwill included in the valuation of significant investments
  • 0330Deferred tax liabilities associated to goodwill
  • 0335Accounting revaluation of subsidiaries' goodwill derived from the consolidation of subsidiaries attributable to third persons

Column

  • 0010Amount

A worked example

The first of its checks, with simple numbers.

Illustrative values
(-) Goodwill accounted for as intangible asset1,200
(-) Goodwill included in the valuation of significant investments800
Deferred tax liabilities associated to goodwill450
Accounting revaluation of subsidiaries' goodwill derived from the consolidation of subsidiaries attributable to third persons300
Together2,750
What the rule then expects

(-) Goodwill must then be 2,750.

2,750Passes
2,850Fails

A file that reports 2,750 passes. One that reports 2,850 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}.

{C_01.00,r0300,c0010,} = {C_01.00,r0310,c0010,} + {C_01.00,r0320,c0010,} + {C_01.00,r0330,c0010,} + {C_01.00,r0335,c0010,}

Every COREP own funds rule, by template

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