The rule in plain words

Total must equal these five added up:

Residential immovable property
Commercial immovable property
Movable property
Equity and debt securities
Other

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.

Carrying amount: Total = Residential immovable property + Commercial immovable property + Movable property + Equity and debt securities + Other

What to do if your filing fails it

01Open the template below and find the cells the rule reads.
02Add up the parts in your file and compare the result with the total.
03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.
04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
05It runs only when your filing indicators mark F 25.02 as reported.
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
0030Commercial immovable property
0080Movable property
0090Equity and debt securities
0100Other
0110Total

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

Residential immovable property1,200

Commercial immovable property800

Movable property450

Equity and debt securities300

Other150

Together2,900

What the rule then expects

Total must then be 2,900.

2,900Passes

3,000Fails

A file that reports 2,900 passes. One that reports 3,000 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,r0110,c0100,} = {F_25.02.a,r0010,c0100,} + {F_25.02.a,r0030,c0100,} + {F_25.02.a,r0080,c0100,} + {F_25.02.a,r0090,c0100,} + {F_25.02.a,r0100,c0100,}

The next five:

{F_25.02.a,r0110,c0130,} = {F_25.02.a,r0010,c0130,} + {F_25.02.a,r0030,c0130,} + {F_25.02.a,r0080,c0130,} + {F_25.02.a,r0090,c0130,} + {F_25.02.a,r0100,c0130,}

{F_25.02.a,r0110,c0080,} = {F_25.02.a,r0010,c0080,} + {F_25.02.a,r0030,c0080,} + {F_25.02.a,r0080,c0080,} + {F_25.02.a,r0090,c0080,} + {F_25.02.a,r0100,c0080,}

{F_25.02.a,r0110,c0110,} = {F_25.02.a,r0010,c0110,} + {F_25.02.a,r0030,c0110,} + {F_25.02.a,r0080,c0110,} + {F_25.02.a,r0090,c0110,} + {F_25.02.a,r0100,c0110,}

{F_25.02.a,r0110,c0070,} = {F_25.02.a,r0010,c0070,} + {F_25.02.a,r0030,c0070,} + {F_25.02.a,r0080,c0070,} + {F_25.02.a,r0090,c0070,} + {F_25.02.a,r0100,c0070,}

{F_25.02.a,r0110,c0020,} = {F_25.02.a,r0010,c0020,} + {F_25.02.a,r0030,c0020,} + {F_25.02.a,r0080,c0020,} + {F_25.02.a,r0090,c0020,} + {F_25.02.a,r0100,c0020,}

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.

Total must equal the sum of its five parts (F 25.02.a, EBA rule v8089_m)

The rule in plain words

What to do if your filing fails it

The cells it reads

A worked example

Other rules on F 25.02.a