The rule in plain words
Other intangible assets must equal software assets.
All the values are in the carrying amount column (0010).
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_01.01.DP: Other intangible assets = F_42.00: Of which: software assets, Carrying amount
What to do if your filing fails it
- 01Open the templates below and find the cells the rule reads.
- 02The two values must be the same. Find which of the two is right, and correct the other one.
- 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
- 04It runs only when your filing indicators mark F 01.01.dp and F 42.00 as reported.
- 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
Balance sheet statement: assets DP (F 01.01.DP)
Row
- 0320Other intangible assets
Column
- 0010Carrying amount
Tangible and intangible assets: carrying amount by measurement method (F 42.00)
Row
- 0075Of which: software assets
Column
- 0010Carrying amount
A worked example
The first of its checks, with simple numbers.
Software assets must then be 1,200.
A file that reports 1,200 passes. One that reports 1,300 fails, by 100.
The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
{F_01.01.dp,r0320,c0010,} = {F_42.00,r0075,c0010,}Other rules on F 01.01.DP
- Total assets, carrying amount must equal the sum of its two parts (v903538_h)Warning
- Non-current assets and disposal groups classified as held for sale, carrying amount must equal the sum of its two parts (v903539_h)Warning
- Other assets: carrying amount must equal domestic activities plus non-domestic activities (v903540_h)Warning
- Equity instruments, carrying amount must equal the sum of its two parts (v903541_h)Warning
- Investments in subsidiaries, joint ventures and associates, carrying amount must equal the sum of its two parts (v903542_h)Warning
- Carrying amount must equal domestic activities plus non-domestic activities (v903543_h)Warning
- Other non-trading non-derivative financial assets must equal the sum of its three parts (v89808_h)Warning
- Non-trading non-derivative financial assets measured at a cost-based method must equal the sum of its three parts (v89807_h)Warning
Every FINREP data points rule, by template
Checks like this one, run at the point of submission, are the first step to real-time supervision.