Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

None of the four values it checks in collateral obtained can be negative (F 25.03.a, EBA rule v8358_s)

A warning in the financial reporting return (FINREP 9), on template F 25.03.a, collateral obtained by taking possession classified as property Plant and equipment (PP&E) (I).

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 two rows: total and inflows due to new collateral obtained by taking possession. That makes four 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: Inflows due to new collateral obtained by taking possession >= 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 25.03 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 classified as property Plant and equipment (PP&E) (I) (F 25.03.a)

Rows

  • 0010Total
  • 0020Inflows due to new collateral obtained by taking possession

Columns

  • 0030Value at initial recognition
  • 0040Carrying amount

A worked example

The first of its checks, with simple numbers.

What the rule then expects

Inflows due to new collateral obtained by taking possession, value at initial recognition 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_25.03.a,r0020,c0030,} >= 0

The next three:

{F_25.03.a,r0020,c0040,} >= 0{F_25.03.a,r0010,c0040,} >= 0{F_25.03.a,r0010,c0030,} >= 0

Every FINREP 9 rule, by template

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