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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Equity and debt securities: value at initial recognition in F 25.02.a cannot be less than value at initial recognition in F 25.02.c (EBA rule v8453_m)

A warning in the financial reporting return (FINREP 9), on templates 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) and 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

For equity and debt securities: value at initial recognition in F 25.02.a cannot be less than value at initial recognition in F 25.02.c.

How the Line4 Check report words itShow

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

F_25.02.A: Equity and debt securities, Value at initial recognition >= F_25.02.C: Equity and debt securities, Value at initial recognition

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is smaller than it may be, one of them is wrong: check both before you change either.
  3. 03EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  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 (I) (F 25.02.a)

Row

  • 0090Equity and debt securities

Column

  • 0030Value at initial recognition

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)

Row

  • 0090Equity and debt securities

Column

  • 0150Value at initial recognition

A worked example

The first of its checks, with simple numbers.

Illustrative values
Equity and debt securities, value at initial recognition in F 25.02.a1,200
What the rule then expects

Equity and debt securities, value at initial recognition in F 25.02.c can then be at most 1,200.

1,200Passes
1,300Fails

A file that reports 1,200 passes. One that reports 1,300 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.a,r0090,c0030,} >= {F_25.02.c,r0090,c0150,}

Every FINREP 9 rule, by template

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