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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Accumulated impairment, accumulated negative changes in fair value due to credit risk cannot be negative (EBA rule v10012_s)

A warning in the financial reporting return (FINREP 9), on template F 25.01.b, collateral obtained by taking possession other than collateral classified as property Plant and equipment (PP&E): inflows and outflows (II).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Accumulated impairment, accumulated negative changes in fair value due to credit risk cannot be negative.

EBA checks it for two rows: outflow for which cash was collected and outflow with replacement by financial instrument. That makes two 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.

Accumulated impairment, accumulated negative changes in fair value due to credit risk: Outflow with replacement by financial instrument >= 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 25.01 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

Collateral obtained by taking possession other than collateral classified as property Plant and equipment (PP&E): inflows and outflows (II) (F 25.01.b)

Rows

  • 0060Outflow for which cash was collected
  • 0090Outflow with replacement by financial instrument

Column

  • 0020Accumulated impairment, accumulated negative changes in fair value due to credit risk

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Outflow with replacement by financial instrument, accumulated impairment, accumulated negative changes in fair value due to credit risk must then be at least 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_25.01.b,r0090,c0020,} >= 0

The next one:

{F_25.01.b,r0060,c0020,} >= 0

Every FINREP 9 rule, by template

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