Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Total sources of encumbrance must equal the sum of its two parts (F 34.00.c, EBA rule v23834_h)

A warning in the asset encumbrance return (AE), on template F 34.00.c, asset encumbrance: contingent encumbrance (c).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Total sources of encumbrance must equal carrying amount of selected financial liabilities plus other sources of encumbrance.

All the values are in the additional amount of encumbered assets column (0026) of F 34.00.c.

How the Line4 Check report words itShow

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

Additional amount of encumbered assets: TOTAL SOURCES OF ENCUMBRANCE = Carrying amount of selected financial liabilities + Other sources of encumbrance

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  3. 03If they differ, a part is missing, a value sits in the wrong row, or the total is out of date.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 34.00 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

Asset encumbrance: contingent encumbrance (c) (F 34.00.c)

Rows

  • 0010Carrying amount of selected financial liabilities
  • 0120Other sources of encumbrance
  • 0170TOTAL SOURCES OF ENCUMBRANCE

Column

  • 0026Additional amount of encumbered assets

A worked example

The first of its checks, with simple numbers.

Illustrative values
Carrying amount of selected financial liabilities1,200
Other sources of encumbrance800
Together2,000
What the rule then expects

Total sources of encumbrance must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 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_34.00.c,r0170,c0026,} = {F_34.00.c,r0010,c0026,} + {F_34.00.c,r0120,c0026,}

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