Line4

2 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Value at initial recognition in F 25.02.a cannot be less than value at initial recognition in F 25.02.c (EBA rule v8078_m)

A warning in the financial reporting return (FINREP 9), on templates F 25.02.a, collateral obtained by taking possession other than collateral classified as property Plant and equipment (PP&E): type of collateral obtained (I) and F 25.02.c, collateral obtained by taking possession other than collateral classified as property Plant and equipment (PP&E): type of collateral obtained (III).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Value at initial recognition in F 25.02.a cannot be less than value at initial recognition in F 25.02.c.

EBA checks it for eight rows: residential immovable property, under construction / development (0020), commercial immovable property, under construction / development (0040), land related to commercial real estate corporations (excluding agricultural land), land with planning permission for development, land without planning permission for development and movable property. That makes eight 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.

F_25.02.A: Commercial immovable property, Value at initial recognition >= F_25.02.C: Commercial immovable property, Value at initial recognition

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is smaller than it may be, one of them is wrong: check both before you change either.
  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 25.02 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): type of collateral obtained (I) (F 25.02.a)

Rows

  • 0010Residential immovable property
  • 0020Of which: under construction / development
  • 0030Commercial immovable property
  • 0040Of which: under construction / development
  • 0050Of which: Land related to commercial real estate corporations (excluding agricultural land)
  • 0060Of which: Land with planning permission for development
  • 0070Of which: Land without planning permission for development
  • 0080Movable property

Column

  • 0030Value at initial recognition

Collateral obtained by taking possession other than collateral classified as property Plant and equipment (PP&E): type of collateral obtained (III) (F 25.02.c)

Rows

  • 0010Residential immovable property
  • 0020Of which: under construction / development
  • 0030Commercial immovable property
  • 0040Of which: under construction / development
  • 0050Of which: Land related to commercial real estate corporations (excluding agricultural land)
  • 0060Of which: Land with planning permission for development
  • 0070Of which: Land without planning permission for development
  • 0080Movable property

Column

  • 0150Value at initial recognition

A worked example

The first of its checks, with simple numbers.

Illustrative values
Commercial immovable property, value at initial recognition in F 25.02.a1,200
What the rule then expects

Commercial immovable property, value at initial recognition in F 25.02.c can then be at most 1,200.

1,200Passes
1,300Fails

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 writtenShow

EBA's formula, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_25.02.a,r0030,c0030,} >= {F_25.02.c,r0030,c0150,}

The next five:

{F_25.02.a,r0080,c0030,} >= {F_25.02.c,r0080,c0150,}{F_25.02.a,r0020,c0030,} >= {F_25.02.c,r0020,c0150,}{F_25.02.a,r0050,c0030,} >= {F_25.02.c,r0050,c0150,}{F_25.02.a,r0070,c0030,} >= {F_25.02.c,r0070,c0150,}{F_25.02.a,r0010,c0030,} >= {F_25.02.c,r0010,c0150,}

And 2 more, the same formula for the other cells it covers.

Every FINREP 9 rule, by template

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