The rule in plain words
Goodwill in F 16.07.a must equal goodwill in F 02.00.
All the values are in the additions column (0010).
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_16.07.A: Goodwill, Additions = F_02.00: (Goodwill)
What to do if your filing fails it
- 01Open the templates below and find the cells the rule reads.
- 02The two values must be the same. Find which of the two is right, and correct the other one.
- 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
- 04It runs only when your filing indicators mark F 02.00 and F 16.07 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
Statement of profit or loss (F 02.00)
Row
- 0550(Goodwill)
Column
- 0010Current period
Breakdown of selected statement of profit or loss items: impairment on non-financial assets (a) (F 16.07.a)
Row
- 0130Goodwill
Column
- 0010Additions
A worked example
The first of its checks, with simple numbers.
(Goodwill) must then be 1,200.
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 writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
{F_16.07.a,r0130,c0010,} = {F_02.00,r0550,c0010,}Other rules on F 02.00
- Investment properties, current period must equal the sum of its two parts (v1334_m)Warning
- Property, plant and equipment, current period must equal the sum of its two parts (v1333_m)Warning
- Gains or losses on financial assets & liabilities not measured at fair value through profit or loss, net, current period must equal the sum of its two parts (v1343_m)Warning
- Gains or losses on non trading financial assets and liabilities, net, current period must equal the sum of its two parts (v1347_m)Warning
- Gains or losses from hedge accounting, net, current period must equal the sum of its two parts (v1348_m)Warning
- Exchange differences [gain or loss], net, current period must equal the sum of its two parts (v1349_h)Warning
- Gains or losses on derecognition of investments in subsidiaries, joint ventures and associates, net, current period must equal the sum of its two parts (v1350_h)Warning
- Total operating income, net, current period must equal the sum of its two parts (v1354_h)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.