Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

(impairment or reversal of impairment on non-financial assets) must equal the sum of its five parts (EBA rule v0794_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

(impairment or (-) reversal of impairment on non-financial assets) must equal these five added up:

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

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.

(Impairment or (-) reversal of impairment on non-financial assets) = (Property, plant and equipment) + (Investment properties) + (Goodwill) + (Other intangible assets) + (Other)

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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

  • 0520(Impairment or (-) reversal of impairment on non-financial assets)
  • 0530(Property, plant and equipment)
  • 0540(Investment properties)
  • 0550(Goodwill)
  • 0560(Other intangible assets)
  • 0570(Other)

Column

  • 0010Current period

A worked example

The first of its checks, with simple numbers.

Illustrative values
(property, plant and equipment)1,200
(investment properties)800
(Goodwill)450
(other intangible assets)300
(other)150
Together2,900
What the rule then expects

(impairment or (-) reversal of impairment on non-financial assets) must then be 2,900.

2,900Passes
3,000Fails

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 writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

{F_02.00,r0520,c0010,} = sum({F_02.00,r0530,c0010,},{F_02.00,r0540,c0010,},{F_02.00,r0550,c0010,},{F_02.00,r0560,c0010,},{F_02.00,r0570,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.