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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Other intangible assets must equal the sum of its three parts (EBA rule v0179_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

(-) other intangible assets must equal these three added up:

  • (-) other intangible assets before deduction of deferred tax liabilities
  • Deferred tax liabilities associated to other intangible assets
  • Accounting revaluation of subsidiaries' other intangible assets 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.

(-) Other intangible assets = (-) Other intangible assets before deduction of deferred tax liabilities + Deferred tax liabilities associated to other intangible assets + Accounting revaluation of subsidiaries' other intangible assets 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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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

  • 0340(-) Other intangible assets
  • 0350(-) Other intangible assets before deduction of deferred tax liabilities
  • 0360Deferred tax liabilities associated to other intangible assets
  • 0365Accounting revaluation of subsidiaries' other intangible assets 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
(-) other intangible assets before deduction of deferred tax liabilities1,200
Deferred tax liabilities associated to other intangible assets800
Accounting revaluation of subsidiaries' other intangible assets derived from the consolidation of subsidiaries attributable to third persons450
Together2,450
What the rule then expects

(-) other intangible assets must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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,r0340,c0010,} = {C_01.00,r0350,c0010,} + {C_01.00,r0360,c0010,} + {C_01.00,r0365,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.