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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Investment properties, current period must equal the sum of its two parts (EBA rule v1334_m)

A warning in the financial reporting return (FINREP 9), on templates F 02.00, statement of profit or loss and F 16.07.a, breakdown of selected statement of profit or loss items: impairment on non-financial assets (a).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Investment properties, current period must equal investment properties, reversals plus investment properties, additions.

How the Line4 Check report words itShow

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

F_16.07.A: Investment properties, Reversals + F_16.07.A: Investment properties, Additions = F_02.00: (Investment properties)

What to do if your filing fails it

  1. 01Open the templates 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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 and F 16.07 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)

Row

  • 0540(Investment properties)

Column

  • 0010Current period

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

Row

  • 0120Investment properties

Columns

  • 0010Additions
  • 0020Reversals

A worked example

The first of its checks, with simple numbers.

Illustrative values
Investment properties, reversals1,200
Investment properties, additions800
Together2,000
What the rule then expects

(investment properties), current period 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. Cells are written as {template, row, column, sheet}.

sum({F_16.07.a,r0120,c0020,},{F_16.07.a,r0120,c0010,}) = {F_02.00,r0540,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.