Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Residential immovable property cannot be more than under construction / development (EBA rule v8082_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

Residential immovable property cannot be more than under construction / development.

EBA checks it for five columns: accumulated impairment, accumulated negative changes in fair value due to credit risk, accumulated negative changes (0050), accumulated negative changes (0080), accumulated negative changes (0110) and accumulated negative changes (0140). That makes five 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.

Accumulated negative changes: Residential immovable property <= Of which: under construction / development

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is bigger 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

Columns

  • 0020Accumulated impairment, accumulated negative changes in fair value due to credit risk
  • 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
Residential immovable property1,200
What the rule then expects

Under construction / development must then be at least 1,200.

1,200Passes
1,100Fails

A file that reports 1,200 passes. One that reports 1,100 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,r0010,c0080,} <= {F_25.02.a,r0020,c0080,}

The next four:

{F_25.02.a,r0010,c0140,} <= {F_25.02.a,r0020,c0140,}{F_25.02.a,r0010,c0050,} <= {F_25.02.a,r0020,c0050,}{F_25.02.a,r0010,c0110,} <= {F_25.02.a,r0020,c0110,}{F_25.02.a,r0010,c0020,} <= {F_25.02.a,r0020,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.