The rule in plain words

Deferred tax liabilities associated to other intangible assets cannot be less than deferred tax liabilities associated with software assets accounted for as intangible assets.

All the values are in the amount column (0010) of C 01.00.

How the Line4 Check report words itShow

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

Deferred tax liabilities associated to other intangible assets >= Of which: Deferred tax liabilities associated with software assets accounted for as intangible assets

What to do if your filing fails it

01Open the template below and find the cells the rule reads.
02Compare the values in your file. If the first is smaller than it may be, one of them is wrong: check both before you change either.
03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
04It runs only when your filing indicators mark C 01.00 as reported.
05This 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

Capital adequacy - own funds definition (C 01.00)

Rows

0360Deferred tax liabilities associated to other intangible assets
0362Of which: Deferred tax liabilities associated with software assets accounted for as intangible assets

Column

0010Amount

A worked example

The first of its checks, with simple numbers.

Illustrative values

Deferred tax liabilities associated to other intangible assets1,200

What the rule then expects

Deferred tax liabilities associated with software assets accounted for as intangible assets can then be at most 1,200.

1,200Passes

1,300Fails

A file that reports 1,200 passes. One that reports 1,300 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}.

{C_01.00,r0360,c0010,} >= {C_01.00,r0362,c0010,}

Every COREP own funds rule, by template

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

Deferred tax liabilities associated to other intangible assets cannot be less than deferred tax liabilities associated with software assets accounted for as intangible assets (EBA rule v11504_m)

The rule in plain words

What to do if your filing fails it

The cells it reads

A worked example

Other rules on C 01.00