The rule in plain words
For carrying amount: collateral obtained by taking possession other than collateral classified as property Plant and equipment (PP&E) must equal <= 2 years.
All the values are in the inflow due to new collateral obtained by taking possession row (0030) of F 25.01.a.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
Inflow due to new collateral obtained by taking possession, Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E), carrying amount = Inflow due to new collateral obtained by taking possession, <= 2 years, carrying amount
What to do if your filing fails it
- 01Open the template below and find the cells the rule reads.
- 02The two values must be the same. Find which of the two is right, and correct the other one.
- 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
- 04It runs only when your filing indicators mark F 25.01 as reported.
- 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
Row
- 0030Inflow due to new collateral obtained by taking possession
Columns
- 0040Carrying amount
- 0060Carrying amount
A worked example
The first of its checks, with simple numbers.
Carrying amount, <= 2 years must then be 1,200.
A file that reports 1,200 passes. One that reports 1,300 fails, by 100.
The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.
Show the rule as writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
{F_25.01.a,r0030,c0040,} = {F_25.01.a,r0030,c0060,}Other rules on F 25.01.a
- 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 (v8070_m)Warning
- Carrying amount, collateral obtained by taking possession other than collateral classified as property Plant and equipment (PP&E) must equal the sum of its three parts (v8072_m)Warning
- Inflows of collateral during the period must equal the sum of its two parts (v8073_m)Warning
- Outflows of collateral during the period must equal the sum of its three parts (v8074_m)Warning
- Closing balance must equal the sum of its three parts (v8075_m)Warning
- None of the ten values it checks in collateral obtained can be negative (v10008_s)Warning
- None of the four values it checks in collateral obtained can be negative (v10009_s)Warning
- None of the eight values it checks in collateral obtained can be negative (v10010_s)Warning
Every FINREP 9 rule, by template
Checks like this one, run at the point of submission, are the first step to real-time supervision.