Line4

1 min readBlockingEBA reporting framework 4.2Updated 10 November 2026

Other intangible assets must equal revaluation model plus cost model (F 42.00, EBA rule v1099_m)

A blocking check in the financial reporting return (FINREP 9), on template F 42.00, tangible and intangible assets: carrying amount by measurement method.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Other intangible assets must equal revaluation model plus cost model.

EBA checks it for two columns: carrying amount and right-of-use assets. That makes two checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

Carrying amount: Other intangible assets = Revaluation model + Cost model

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 42.00 as reported.
  6. 06This is a blocking check. A filing that fails it is normally rejected, so fix it before you submit.

The cells it reads

Tangible and intangible assets: carrying amount by measurement method (F 42.00)

Rows

  • 0070Other intangible assets
  • 0080Revaluation model
  • 0090Cost model

Columns

  • 0010Carrying amount
  • 0020Of which: right-of-use assets

A worked example

The first of its checks, with simple numbers.

Illustrative values
Revaluation model1,200
Cost model800
Together2,000
What the rule then expects

Other intangible assets must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_42.00,r0070,c0010,} = {F_42.00,r0080,c0010,} + {F_42.00,r0090,c0010,}

The next one:

{F_42.00,r0070,c0020,} = {F_42.00,r0080,c0020,} + {F_42.00,r0090,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.