Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

If memorandum item: goodwill / (+) negative goodwill is reported, goodwill / (+) negative goodwill must be reported (EBA rule v8711_m)

A warning in the own funds and capital requirements return (COREP own funds), on template C 06.02, group Solvency.

Check your file against this ruleWhat to do if it fails

The rule in plain words

If memorandum item: goodwill (-) / (+) negative goodwill is reported, (-) goodwill / (+) negative goodwill must be reported.

How the Line4 Check report words itShow

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

If MEMORANDUM ITEM: GOODWILL (-) / (+) NEGATIVE GOODWILL is reported, then OF WHICH: (-) GOODWILL / (+) NEGATIVE GOODWILL is reported

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02The check applies only when its first part holds in your file. When it does, the second part must hold too: fix the second part, or correct the first.
  3. 03It runs only when your filing indicators mark C 06.02 as reported.
  4. 04This 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

Group Solvency (C 06.02)

Columns

  • 0350MEMORANDUM ITEM: GOODWILL (-) / (+) NEGATIVE GOODWILL
  • 0400OF WHICH: (-) GOODWILL / (+) NEGATIVE GOODWILL
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

if (not(empty({C_06.02,,c0350,}))) then (not(empty({C_06.02,,c0400,}))) else True

Every COREP own funds rule, by template

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