Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Depreciation must equal the sum of its four parts (EBA rule v0791_m)

A warning in the financial reporting return (FINREP 9), on template F 02.00, statement of profit or loss.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Depreciation must equal these four added up:

  • Investment properties
  • Property, Plant and equipment
  • Goodwill
  • Other intangible assets

All the values are in the current period column (0010) of F 02.00.

How the Line4 Check report words itShow

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

(Depreciation) = (Investment Properties) + (Property, Plant and Equipment) + (Goodwill) + (Other intangible assets)

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 F 02.00 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

Statement of profit or loss (F 02.00)

Rows

  • 0390(Depreciation)
  • 0400(Property, Plant and Equipment)
  • 0410(Investment Properties)
  • 0415(Goodwill)
  • 0420(Other intangible assets)

Column

  • 0010Current period

A worked example

The first of its checks, with simple numbers.

Illustrative values
(investment properties)1,200
(property, Plant and equipment)800
(Goodwill)450
(other intangible assets)300
Together2,750
What the rule then expects

(Depreciation) 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}.

{F_02.00,r0390,c0010,} = sum({F_02.00,r0410,c0010,},{F_02.00,r0400,c0010,},{F_02.00,r0415,c0010,},{F_02.00,r0420,c0010,})

Every FINREP 9 rule, by template

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