The rule in plain words
Other intangible assets must equal revaluation model plus cost model.
It applies only when accounting framework in F 00.01 is Ifrs.
All the values are in the carrying amount column (0010) of F 21.00.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
Other intangible assets = revaluation model + cost model
What to do if your filing fails it
- 01Open the template below and find the cells the rule reads.
- 02Add up the parts in your file and compare the result with the total.
- 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.
- 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
- 05It applies only when accounting framework in F 00.01 is Ifrs.
- 06It runs only when your filing indicators mark F 21.00 and F 00.01 as reported.
- 07This 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
Tangible and intangible assets: assets subject to operating lease (F 21.00)
Rows
- 0070Other intangible assets
- 0080revaluation model
- 0090cost model
Column
- 0010Carrying amount
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
if ({F_00.01,r0010,c0010,} = {{[eba_qAS:qx2004]}}) then ({F_21.00,r0070,c0010,} = sum({F_21.00,r0080,c0010,},{F_21.00,r0090,c0010,})) else TrueOther rules on F 21.00
- Property plant and equipment in F 21.00 cannot be more than property plant and equipment in F 42.00 (v1107_m)Warning
- Property plant and equipment: revaluation model cannot be more than revaluation model (v1108_m)Warning
- Property plant and equipment: cost model cannot be more than cost model (v1109_m)Warning
- Investment property in F 21.00 cannot be more than investment property in F 42.00 (v1110_m)Warning
- Fair value model cannot be more than fair value model (v1111_m)Warning
- Investment property: cost model cannot be more than cost model (v1112_m)Warning
- Other intangible assets in F 21.00 cannot be more than other intangible assets in F 42.00 (v1113_m)Warning
- Other intangible assets: revaluation model cannot be more than revaluation model (v1114_m)Warning
Every FINREP 9 rule, by template
Checks like this one, run at the point of submission, are the first step to real-time supervision.