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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Closing balance must equal the sum of its four parts (EBA rule v8076_m)

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

Check your file against this ruleWhat to do if it fails

The rule in plain words

Closing balance must equal these four added up:

  • Opening balance
  • Inflow due to new collateral obtained by taking possession
  • Outflow for which cash was collected
  • Outflow with replacement by financial instrument

EBA checks it for two columns: gross carrying amount and accumulated impairment, accumulated negative changes in fair value due to credit risk. That makes two 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.

Gross carrying amount: Closing balance = Opening balance + Inflow due to new collateral obtained by taking possession + Outflow for which cash was collected + Outflow with replacement by financial instrument

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 (II) (F 25.01.b)

Rows

  • 0010Opening balance
  • 0030Inflow due to new collateral obtained by taking possession
  • 0060Outflow for which cash was collected
  • 0090Outflow with replacement by financial instrument
  • 0120Closing balance

Columns

  • 0010Gross carrying amount
  • 0020Accumulated impairment, accumulated negative changes in fair value due to credit risk

A worked example

The first of its checks, with simple numbers.

Illustrative values
Opening balance1,200
Inflow due to new collateral obtained by taking possession800
Outflow for which cash was collected450
Outflow with replacement by financial instrument300
Together2,750
What the rule then expects

Closing balance must then be 2,750.

2,750Passes
2,850Fails

A file that reports 2,750 passes. One that reports 2,850 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.b,r0120,c0010,} = {F_25.01.b,r0010,c0010,} + {F_25.01.b,r0030,c0010,} + {F_25.01.b,r0060,c0010,} + {F_25.01.b,r0090,c0010,}

The next one:

{F_25.01.b,r0120,c0020,} = {F_25.01.b,r0010,c0020,} + {F_25.01.b,r0030,c0020,} + {F_25.01.b,r0060,c0020,} + {F_25.01.b,r0090,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.