Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Carrying amount in F 13.02.1.b cannot be more than carrying amount in F 13.02.1.a (EBA rule v7792_m)

A warning in the financial reporting return (FINREP 9), on templates F 13.02.1.a, collateral obtained by taking possession during the period (held at the reference date) (I) and F 13.02.1.b, collateral obtained by taking possession during the period (held at the reference date) (II).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Carrying amount in F 13.02.1.b cannot be more than carrying amount in F 13.02.1.a.

EBA checks it for five rows: residential immovable property, commercial immovable property, movable property, equity and debt securities, and other. That makes five 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.

F_13.02.1.B: Equity and debt securities, Carrying amount <= F_13.02.1.A: Equity and debt securities, Carrying amount

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is bigger than it may be, one of them is wrong: check both before you change either.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  4. 04It runs only when your filing indicators mark F 13.02.1 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 during the period (held at the reference date) (I) (F 13.02.1.a)

Rows

  • 0030Residential immovable property
  • 0040Commercial immovable property
  • 0050Movable property
  • 0060Equity and debt securities
  • 0070Other

Column

  • 0020Carrying amount

Collateral obtained by taking possession during the period (held at the reference date) (II) (F 13.02.1.b)

Rows

  • 0030Residential immovable property
  • 0040Commercial immovable property
  • 0050Movable property
  • 0060Equity and debt securities
  • 0070Other

Column

  • 0050Carrying amount

A worked example

The first of its checks, with simple numbers.

Illustrative values
Equity and debt securities, carrying amount in F 13.02.1.b1,200
What the rule then expects

Equity and debt securities, carrying amount in F 13.02.1.a must then be at least 1,200.

1,200Passes
1,100Fails

A file that reports 1,200 passes. One that reports 1,100 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_13.02.1.b,r0060,c0050,} <= {F_13.02.1.a,r0060,c0020,}

The next four:

{F_13.02.1.b,r0030,c0050,} <= {F_13.02.1.a,r0030,c0020,}{F_13.02.1.b,r0050,c0050,} <= {F_13.02.1.a,r0050,c0020,}{F_13.02.1.b,r0070,c0050,} <= {F_13.02.1.a,r0070,c0020,}{F_13.02.1.b,r0040,c0050,} <= {F_13.02.1.a,r0040,c0020,}

Every FINREP 9 rule, by template

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