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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Impairment or reversal of impairment of investment in subsidiaries, joint ventures and associates must equal the sum of its three parts (F 16.07.b, EBA rule v1713_m)

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

Check your file against this ruleWhat to do if it fails

The rule in plain words

Impairment or (-) reversal of impairment of investment in subsidiaries, joint ventures and associates must equal these three added up:

  • Subsidiaries
  • Associates
  • Joint ventures

All the values are in the accumulated impairment column (0040) of F 16.07.b.

How the Line4 Check report words itShow

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

Impairment or (-) reversal of impairment of investment in subsidiaries, joint ventures and associates = Subsidiaries + Associates + Joint ventures

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 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

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

Rows

  • 0060Impairment or (-) reversal of impairment of investment in subsidiaries, joint ventures and associates
  • 0070Subsidiaries
  • 0080Joint ventures
  • 0090Associates

Column

  • 0040Accumulated impairment

A worked example

The first of its checks, with simple numbers.

Illustrative values
Subsidiaries1,200
Associates800
Joint ventures450
Together2,450
What the rule then expects

Impairment or (-) reversal of impairment of investment in subsidiaries, joint ventures and associates must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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}.

{F_16.07.b,r0060,c0040,} = sum({F_16.07.b,r0070,c0040,},{F_16.07.b,r0090,c0040,},{F_16.07.b,r0080,c0040,})

Every FINREP 9 rule, by template

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