Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Accumulated negative changes, collateral obtained by taking possession other than collateral classified as property Plant and equipment (PP&E) must equal the sum of its three parts (EBA rule v8081_m)

A warning in the financial reporting return (FINREP 9), on template 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).

Check your file against this ruleWhat to do if it fails

The rule in plain words

For accumulated negative changes: 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
  • > 5 years

EBA checks it for eleven rows, from residential immovable property (0010) to total (0110). That makes eleven 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.

Of which: under construction / development, Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E), accumulated negative changes = Of which: under construction / development, <= 2 years, accumulated negative changes + Of which: under construction / development, > 2 years <= 5 years, accumulated negative changes + Of which: under construction / development, > 5 years, accumulated negative changes

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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 25.02 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): 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
  • 0090Equity and debt securities
  • 0100Other
  • 0110Total

Columns

  • 0050Accumulated negative changes
  • 0080Accumulated negative changes
  • 0110Accumulated negative changes
  • 0140Accumulated negative changes

A worked example

The first of its checks, with simple numbers.

Illustrative values
Accumulated negative changes, <= 2 years1,200
Accumulated negative changes, > 2 years <= 5 years800
Accumulated negative changes, > 5 years450
Together2,450
What the rule then expects

Accumulated negative changes, 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_25.02.a,r0040,c0050,} = {F_25.02.a,r0040,c0080,} + {F_25.02.a,r0040,c0110,} + {F_25.02.a,r0040,c0140,}

The next five:

{F_25.02.a,r0080,c0050,} = {F_25.02.a,r0080,c0080,} + {F_25.02.a,r0080,c0110,} + {F_25.02.a,r0080,c0140,}{F_25.02.a,r0060,c0050,} = {F_25.02.a,r0060,c0080,} + {F_25.02.a,r0060,c0110,} + {F_25.02.a,r0060,c0140,}{F_25.02.a,r0110,c0050,} = {F_25.02.a,r0110,c0080,} + {F_25.02.a,r0110,c0110,} + {F_25.02.a,r0110,c0140,}{F_25.02.a,r0070,c0050,} = {F_25.02.a,r0070,c0080,} + {F_25.02.a,r0070,c0110,} + {F_25.02.a,r0070,c0140,}{F_25.02.a,r0100,c0050,} = {F_25.02.a,r0100,c0080,} + {F_25.02.a,r0100,c0110,} + {F_25.02.a,r0100,c0140,}

And 5 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.