Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Land related to commercial real estate corporations (excluding agricultural land) must equal the sum of its two parts (EBA rule v8088_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

Land related to commercial real estate corporations (excluding agricultural land) must equal land with planning permission for development plus land without planning permission for development.

EBA checks it for 14 columns, from gross carrying amount (0010) to accumulated negative changes (0140). That makes 14 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.

Value at initial recognition: Of which: Land related to commercial real estate corporations (excluding agricultural land) = Of which: Land with planning permission for development + Of which: Land without planning permission for development

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  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.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

  • 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

Columns

  • 0010Gross carrying amount
  • 0020Accumulated impairment, accumulated negative changes in fair value due to credit risk
  • 0030Value at initial recognition
  • 0040Carrying amount
  • 0050Accumulated negative changes
  • 0060Value at initial recognition
  • 0070Carrying amount
  • 0080Accumulated negative changes
  • 0090Value at initial recognition
  • 0100Carrying amount
  • 0110Accumulated negative changes
  • 0120Value at initial recognition
  • 0130Carrying amount
  • 0140Accumulated negative changes

A worked example

The first of its checks, with simple numbers.

Illustrative values
Land with planning permission for development1,200
Land without planning permission for development800
Together2,000
What the rule then expects

Land related to commercial real estate corporations (excluding agricultural land) must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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,r0050,c0090,} = {F_25.02.a,r0060,c0090,} + {F_25.02.a,r0070,c0090,}

The next five:

{F_25.02.a,r0050,c0120,} = {F_25.02.a,r0060,c0120,} + {F_25.02.a,r0070,c0120,}{F_25.02.a,r0050,c0040,} = {F_25.02.a,r0060,c0040,} + {F_25.02.a,r0070,c0040,}{F_25.02.a,r0050,c0110,} = {F_25.02.a,r0060,c0110,} + {F_25.02.a,r0070,c0110,}{F_25.02.a,r0050,c0020,} = {F_25.02.a,r0060,c0020,} + {F_25.02.a,r0070,c0020,}{F_25.02.a,r0050,c0030,} = {F_25.02.a,r0060,c0030,} + {F_25.02.a,r0070,c0030,}

And 8 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.