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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Right-of-use assets cannot be more than carrying amount (EBA rule v8104_m)

A warning in the financial reporting return (FINREP 9), on template F 42.00, tangible and intangible assets: carrying amount by measurement method.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Right-of-use assets cannot be more than carrying amount.

EBA checks it for eleven rows, from property plant and equipment (0010) to cost model (0090). 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.

Of which: software assets, Of which: right-of-use assets <= Of which: software assets, Carrying amount

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is bigger than it may be, one of them is wrong: check both before you change either.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark F 42.00 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

Tangible and intangible assets: carrying amount by measurement method (F 42.00)

Rows

  • 0010Property plant and equipment
  • 0015Of which: software assets
  • 0020Revaluation model
  • 0030Cost model
  • 0040Investment property
  • 0050Fair value model
  • 0060Cost model
  • 0070Other intangible assets
  • 0075Of which: software assets
  • 0080Revaluation model
  • 0090Cost model

Columns

  • 0010Carrying amount
  • 0020Of which: right-of-use assets

A worked example

The first of its checks, with simple numbers.

Illustrative values
right-of-use assets1,200
What the rule then expects

Carrying amount must then be at least 1,200.

1,200Passes
1,100Fails

A file that reports 1,200 passes. One that reports 1,100 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_42.00,r0075,c0020,} <= {F_42.00,r0075,c0010,}

The next five:

{F_42.00,r0010,c0020,} <= {F_42.00,r0010,c0010,}{F_42.00,r0050,c0020,} <= {F_42.00,r0050,c0010,}{F_42.00,r0070,c0020,} <= {F_42.00,r0070,c0010,}{F_42.00,r0015,c0020,} <= {F_42.00,r0015,c0010,}{F_42.00,r0030,c0020,} <= {F_42.00,r0030,c0010,}

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.