Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Carrying amount, collateral obtained by taking possession other than collateral classified as property Plant and equipment (PP&E) must equal the sum of its three parts (F 25.02.b, EBA rule v8090_m)

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

Check your file against this ruleWhat to do if it fails

The rule in plain words

For carrying amount: 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

All the values are in the number of collateral obtained by taking possession row (0120) of F 25.02.b.

How the Line4 Check report words itShow

Word for word as the report shows it when the rule fails.

Number of Collateral obtained by taking possession, Collateral obtained by taking possession other than collateral classified as Property Plant and Equipment (PP&E), carrying amount = Number of Collateral obtained by taking possession, <= 2 years, carrying amount + Number of Collateral obtained by taking possession, > 2 years <= 5 years, carrying amount + Number of Collateral obtained by taking possession, > 5 years, carrying amount

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  3. 03If they differ, a part is missing, a value sits in the wrong column, or the total is out of date.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 (II) (F 25.02.b)

Row

  • 0120Number of Collateral obtained by taking possession

Columns

  • 0040Carrying amount
  • 0070Carrying amount
  • 0100Carrying amount
  • 0130Carrying amount

A worked example

The first of its checks, with simple numbers.

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

Carrying amount, 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. Cells are written as {template, row, column, sheet}.

{F_25.02.b,r0120,c0040,} = {F_25.02.b,r0120,c0070,} + {F_25.02.b,r0120,c0100,} + {F_25.02.b,r0120,c0130,}

Every FINREP 9 rule, by template

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