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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

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 (F 25.01.a, EBA rule v8072_m)

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

Check your file against this ruleWhat to do if it fails

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 these three added up:

  • <= 2 years
  • > 2 years <= 5 years
  • Value at initial recognition

EBA checks it for six rows: opening balance, inflow due to positive changes in value, outflow for which cash was collected, outflow with replacement by financial instrument, outflow due to negative changes in value and closing balance. That makes six 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.

Outflow for which cash was collected, Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E), carrying amount = Outflow for which cash was collected, <= 2 years, carrying amount + Outflow for which cash was collected, > 2 years <= 5 years, carrying amount + Outflow for which cash was collected, Value at initial recognition, carrying amount

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 25.01 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 other than collateral classified as property Plant and equipment (PP&E): inflows and outflows (I) (F 25.01.a)

Rows

  • 0010Opening balance
  • 0040Inflow due to positive changes in value
  • 0060Outflow for which cash was collected
  • 0090Outflow with replacement by financial instrument
  • 0110Outflow due to negative changes in value
  • 0120Closing balance

Columns

  • 0040Carrying amount
  • 0060Carrying amount
  • 0080Carrying amount
  • 0100Carrying amount

A worked example

The first of its checks, with simple numbers.

Illustrative values
Carrying amount, <= 2 years1,200
Carrying amount, > 2 years <= 5 years800
Carrying amount, value at initial recognition450
Together2,450
What the rule then expects

Carrying amount, collateral obtained by taking possession other than collateral classified as property Plant and equipment (PP&E) must then be 2,450.

2,450Passes
2,550Fails

A file that reports 2,450 passes. One that reports 2,550 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_25.01.a,r0060,c0040,} = {F_25.01.a,r0060,c0060,} + {F_25.01.a,r0060,c0080,} + {F_25.01.a,r0060,c0100,}

The next five:

{F_25.01.a,r0040,c0040,} = {F_25.01.a,r0040,c0060,} + {F_25.01.a,r0040,c0080,} + {F_25.01.a,r0040,c0100,}{F_25.01.a,r0110,c0040,} = {F_25.01.a,r0110,c0060,} + {F_25.01.a,r0110,c0080,} + {F_25.01.a,r0110,c0100,}{F_25.01.a,r0010,c0040,} = {F_25.01.a,r0010,c0060,} + {F_25.01.a,r0010,c0080,} + {F_25.01.a,r0010,c0100,}{F_25.01.a,r0090,c0040,} = {F_25.01.a,r0090,c0060,} + {F_25.01.a,r0090,c0080,} + {F_25.01.a,r0090,c0100,}{F_25.01.a,r0120,c0040,} = {F_25.01.a,r0120,c0060,} + {F_25.01.a,r0120,c0080,} + {F_25.01.a,r0120,c0100,}

Every FINREP 9 rule, by template

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