Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Accumulated negative changes cannot be more than zero (F 13.02.1.a, EBA rule v7794_s)

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

Check your file against this ruleWhat to do if it fails

The rule in plain words

Accumulated negative changes cannot be more than zero.

EBA checks it for eight rows: property, Plant and equipment, other than property Plant and equipment, residential immovable property, commercial immovable property, movable property, equity and debt securities, other, and total. That makes eight 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 negative changes: Property, Plant and Equipment <= 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 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

  • 0010Property, Plant and Equipment
  • 0020Other than Property Plant and Equipment
  • 0030Residential immovable property
  • 0040Commercial immovable property
  • 0050Movable property
  • 0060Equity and debt securities
  • 0070Other
  • 0080Total

Column

  • 0030Accumulated negative changes

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Property, Plant and equipment, accumulated negative changes 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_13.02.1.a,r0010,c0030,} <= 0

The next five:

{F_13.02.1.a,r0030,c0030,} <= 0{F_13.02.1.a,r0050,c0030,} <= 0{F_13.02.1.a,r0060,c0030,} <= 0{F_13.02.1.a,r0070,c0030,} <= 0{F_13.02.1.a,r0020,c0030,} <= 0

And 2 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.