Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the 22 values it checks in collateral obtained can be negative (F 25.02.c, EBA rule v8356_s)

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

Check your file against this ruleWhat to do if it fails

The rule in plain words

None of the values it checks in collateral obtained can be negative.

EBA checks it for two columns: value at initial recognition and carrying amount. And for eleven rows, from residential immovable property (0010) to total (0110). That makes 22 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: Residential immovable property >= 0

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Look for a value with the wrong sign in these cells, such as an amount entered as a negative number.
  3. 03EBA compares the values exactly here: there is no rounding tolerance.
  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 (III) (F 25.02.c)

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

  • 0150Value at initial recognition
  • 0160Carrying amount

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Residential immovable property, carrying amount must then be at least 0.

0Passes
-100Fails

A file that reports 0 passes. One that reports -100 fails, by 100.

The numbers are illustrative.

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.c,r0010,c0160,} >= 0

The next five:

{F_25.02.c,r0030,c0150,} >= 0{F_25.02.c,r0030,c0160,} >= 0{F_25.02.c,r0080,c0160,} >= 0{F_25.02.c,r0060,c0160,} >= 0{F_25.02.c,r0020,c0160,} >= 0

And 16 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.