Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

The absolute value of outflow for which cash was collected must equal cash collected net of costs minus profits/ losses from sale of collateral obtained by taking possession (EBA rule v8070_m)

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

Check your file against this ruleWhat to do if it fails

The rule in plain words

The absolute value of outflow for which cash was collected must equal cash collected net of costs minus profits/(-)losses from sale of collateral obtained by taking possession.

All the values are in the carrying amount column (0040).

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

the absolute value of F_25.01.A: Outflow for which cash was collected, Carrying amount = F_25.01.D: Cash collected net of costs, Carrying amount - F_25.01.C: Profits/(-)losses from sale of collateral obtained by taking possession, Carrying amount

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
  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 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)

Row

  • 0060Outflow for which cash was collected

Column

  • 0040Carrying amount

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

Row

  • 0080Profits/(-)losses from sale of collateral obtained by taking possession

Column

  • 0040Carrying amount

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

Row

  • 0070Cash collected net of costs

Column

  • 0040Carrying amount
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

abs({F_25.01.a,r0060,c0040,}) = {F_25.01.d,r0070,c0040,} - {F_25.01.c,r0080,c0040,}

Every FINREP 9 rule, by template

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