Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Accumulated impairment cannot be more than zero (F 16.07.b, EBA rule v3956_s)

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

Accumulated impairment cannot be more than zero.

EBA checks it for eleven rows, from impairment or (-) reversal of impairment of investment in subsidiaries, joint ventures and associates (0060) to total (0150). That makes eleven checks. A failure names the one that failed.

How the Line4 Check report words itShow

The first of its checks, word for word as the report shows it when it fails. The others read the same, with their own column, row or sheet.

Impairment or (-) reversal of impairment of investment in subsidiaries, joint ventures and associates <= 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
  3. 03EBA compares the values exactly here: there is no rounding tolerance.
  4. 04It runs only when your filing indicators mark F 16.07 as reported.
  5. 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

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
  • 0100Impairment or (-) reversal of impairment on non-financial assets
  • 0110Property, plant and equipment
  • 0120Investment properties
  • 0130Goodwill
  • 0140Other intangible assets
  • 0145Other
  • 0150Total

Column

  • 0040Accumulated impairment

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Impairment or (-) reversal of impairment of investment in subsidiaries, joint ventures and associates can then be at most 0.

0Passes
100Fails

A file that reports 0 passes. One that reports 100 fails, by 100.

The numbers are illustrative.

Show the rule as writtenShow

EBA's formula, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_16.07.b,r0060,c0040,} <= 0

The next five:

{F_16.07.b,r0120,c0040,} <= 0{F_16.07.b,r0150,c0040,} <= 0{F_16.07.b,r0070,c0040,} <= 0{F_16.07.b,r0145,c0040,} <= 0{F_16.07.b,r0130,c0040,} <= 0

And 5 more, the same formula for the other cells it covers.

Every FINREP 9 rule, by template

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