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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Other than property Plant and equipment must equal the sum of its five parts (F 13.02.1.a, EBA rule v7795_m)

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

Other than property Plant and equipment must equal these five added up:

  • Movable property
  • Other
  • Equity and debt securities
  • Residential immovable property
  • Commercial immovable property

EBA checks it for three columns: value at initial recognition, carrying amount and accumulated negative changes. That makes three 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.

Value at initial recognition: Other than Property Plant and Equipment = Movable property + Other + Equity and debt securities + Residential immovable property + Commercial immovable property

What to do if your filing fails it

  1. 01Open the template 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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 13.02.1 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

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

Rows

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

Columns

  • 0010Value at initial recognition
  • 0020Carrying amount
  • 0030Accumulated negative changes

A worked example

The first of its checks, with simple numbers.

Illustrative values
Movable property1,200
Other800
Equity and debt securities450
Residential immovable property300
Commercial immovable property150
Together2,900
What the rule then expects

Other than property Plant and equipment must then be 2,900.

2,900Passes
3,000Fails

A file that reports 2,900 passes. One that reports 3,000 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.a,r0020,c0010,} = sum({F_13.02.1.a,r0050,c0010,},{F_13.02.1.a,r0070,c0010,},{F_13.02.1.a,r0060,c0010,},{F_13.02.1.a,r0030,c0010,},{F_13.02.1.a,r0040,c0010,})

The next two:

{F_13.02.1.a,r0020,c0030,} = sum({F_13.02.1.a,r0060,c0030,},{F_13.02.1.a,r0040,c0030,},{F_13.02.1.a,r0050,c0030,},{F_13.02.1.a,r0030,c0030,},{F_13.02.1.a,r0070,c0030,}){F_13.02.1.a,r0020,c0020,} = sum({F_13.02.1.a,r0070,c0020,},{F_13.02.1.a,r0030,c0020,},{F_13.02.1.a,r0040,c0020,},{F_13.02.1.a,r0050,c0020,},{F_13.02.1.a,r0060,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.