Line4

1 min readSwitched off by EBAEBA reporting framework 4.2Updated 10 November 2026

Impairment or reversal of impairment on non-financial assets must equal the sum of its four parts (EBA rule v0884_m)

A check in the financial reporting return (FINREP 9), on template F 16.07.a, breakdown of selected statement of profit or loss items: impairment on non-financial assets (a).

EBA switched this rule off in its 4.2 severity package (January 2026), so it does not run on reporting framework 4.2 filings. EBA's list of validation rules of 12 October 2026 still has it switched off. Line4 Check does not run it either.

The rule in plain words

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

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

All the values are in the reversals column (0020) of F 16.07.a.

The template it checks

Breakdown of selected statement of profit or loss items: impairment on non-financial assets (a) (F 16.07.a)

Rows

  • 0100Impairment or (-) reversal of impairment on non-financial assets
  • 0110Property, plant and equipment
  • 0120Investment properties
  • 0140Other intangible assets
  • 0145Other

Column

  • 0020Reversals
Show the rule as writtenShow

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

{F_16.07.a,r0100,c0020,} = sum({F_16.07.a,r0120,c0020,},{F_16.07.a,r0140,c0020,},{F_16.07.a,r0110,c0020,},{F_16.07.a,r0145,c0020,})

Every FINREP 9 rule, by template

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