Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

(impairment or reversal of impairment of investments in subsidiaries, joint ventures and associates), current period must equal the sum of its two parts (EBA rule v903514_h)

A warning in the financial reporting, solo data points return (FINREP data points), on templates F 02.00.DP, data points statement of profit or loss and F 20.03, geographical breakdown of main income statement items by location of the activities.

Check your file against this ruleWhat to do if it fails

The rule in plain words

For (impairment or (-) reversal of impairment of investments in subsidiaries: joint ventures and associates), current period must equal joint ventures and associates), domestic activities plus joint ventures and associates), non-domestic activities.

How the Line4 Check report words itShow

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

F_02.00.DP: (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates) = F_20.03: (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates), Domestic activities + F_20.03: (Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates), Non-domestic activities

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Add up the parts in your file and compare the result with the total.
  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.
  4. 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  5. 05It runs only when your filing indicators mark F 02.00.dp and F 20.03 as reported.
  6. 06This 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

Data points statement of profit or loss (F 02.00.DP)

Row

  • 0510(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)

Column

  • 0010Current period

Geographical breakdown of main income statement items by location of the activities (F 20.03)

Row

  • 0200(Impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates)

Columns

  • 0010Domestic activities
  • 0020Non-domestic activities

A worked example

The first of its checks, with simple numbers.

Illustrative values
(impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates), domestic activities1,200
(impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates), non-domestic activities800
Together2,000
What the rule then expects

(impairment or (-) reversal of impairment of investments in subsidiaries, joint ventures and associates), current period must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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. Cells are written as {template, row, column, sheet}.

{F_02.00.dp,r0510,c0010,} = {F_20.03,r0200,c0010,} + {F_20.03,r0200,c0020,}

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.