The rule in plain words
Depreciation must equal goodwill.
All the values are in the current period column (0010) of F 02.00.
The template it checks
Statement of profit or loss (F 02.00)
Rows
- 0390(Depreciation)
- 0415(Goodwill)
Column
- 0010Current period
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
{F_02.00,r0390,c0010,} = {F_02.00,r0415,c0010,}Other rules on F 02.00
- The sum of eight rows must equal financial assets at amortised cost, current period plus financial assets at fair value through other comprehensive income, current period (v10684_m)Warning
- Cash contributions to resolution funds and deposit guarantee schemes, current period must equal the sum of its two parts (v09886_h)Warning
- Current period must be reported (v6301_m)Warning
- Modification gains or losses, net must equal the sum of its two parts (v5024_m)Warning
- Interest expense on assets, current period must equal the sum of its three parts (v4720_m)Warning
- Interest income on liabilities must equal the sum of its four parts (v4719_m)Warning
- Total operating income, net must equal a calculation over 18 rows (v1699_m)Warning
- The sum of five columns cannot be more than fee and commission expenses, current period (v1376_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.