Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Each of the 20 values it checks in collateral obtained cannot be more than zero (F 25.01.a, EBA rule v10229_s)

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

Check your file against this ruleWhat to do if it fails

The rule in plain words

Each of the values it checks in collateral obtained cannot be more than zero.

EBA checks it for five columns: carrying amount (0040), carrying amount (0060), carrying amount (0080), carrying amount (0100) and carrying amount (0120). And for four rows: outflows of collateral during the period, outflow for which cash was collected, outflow with replacement by financial instrument and outflow due to negative changes in value. That makes 20 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.

Carrying amount: Outflow due to negative changes in value <= 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 (I) (F 25.01.a)

Rows

  • 0050Outflows of collateral during the period
  • 0060Outflow for which cash was collected
  • 0090Outflow with replacement by financial instrument
  • 0110Outflow due to negative changes in value

Columns

  • 0040Carrying amount
  • 0060Carrying amount
  • 0080Carrying amount
  • 0100Carrying amount
  • 0120Carrying amount

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Outflow due to negative changes in value, carrying amount can then be at most 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.a,r0110,c0060,} <= 0

The next five:

{F_25.01.a,r0060,c0100,} <= 0{F_25.01.a,r0060,c0040,} <= 0{F_25.01.a,r0090,c0120,} <= 0{F_25.01.a,r0110,c0080,} <= 0{F_25.01.a,r0090,c0040,} <= 0

And 14 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.