Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Outflows of collateral during the period must equal the sum of its three parts (EBA rule v8074_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

Outflows of collateral during the period must equal these three added up:

  • Outflow for which cash was collected
  • Outflow with replacement by financial instrument
  • Outflow due to negative changes in value

All the values are in the carrying amount column (0040) of F 25.01.a.

How the Line4 Check report words itShow

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

Carrying amount: Outflows of collateral during the period = Outflow for which cash was collected + Outflow with replacement by financial instrument + Outflow due to negative changes in value

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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

  • 0050Outflows of collateral during the period
  • 0060Outflow for which cash was collected
  • 0090Outflow with replacement by financial instrument
  • 0110Outflow due to negative changes in value

Column

  • 0040Carrying amount

A worked example

The first of its checks, with simple numbers.

Illustrative values
Outflow for which cash was collected1,200
Outflow with replacement by financial instrument800
Outflow due to negative changes in value450
Together2,450
What the rule then expects

Outflows of collateral during the period 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. Cells are written as {template, row, column, sheet}.

{F_25.01.a,r0050,c0040,} = {F_25.01.a,r0060,c0040,} + {F_25.01.a,r0090,c0040,} + {F_25.01.a,r0110,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.