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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Loans collateralised with immovable property cannot be more than loans and advances other than loans on demand (EBA rule v2812_m)

A warning in the asset encumbrance return (AE), on template F 32.01, asset encumbrance: encumbrance overview - assets.

Check your file against this ruleWhat to do if it fails

The rule in plain words

Loans collateralised with immovable property cannot be more than loans and advances other than loans on demand.

EBA checks it for six columns: carrying amount of encumbered assets, carrying amount of encumbered assets issued by other entities of the group, central bank's eligible (0030), carrying amount of unencumbered assets, carrying amount of unencumbered assets issued by other entities of the group and central bank's eligible (0080). That makes six 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.

Of which: central bank's eligible: Of which: loans collateralised with immovable property <= Loans and advances other than loans on demand

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is bigger 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 32.01 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

Asset encumbrance: encumbrance overview - assets (F 32.01)

Rows

  • 0100Loans and advances other than loans on demand
  • 0110Of which: loans collateralised with immovable property

Columns

  • 0010Carrying amount of encumbered assets
  • 0020Of which: issued by other entities of the group
  • 0030Of which: central bank's eligible
  • 0060Carrying amount of unencumbered assets
  • 0070Of which: issued by other entities of the group
  • 0080Of which: central bank's eligible

A worked example

The first of its checks, with simple numbers.

Illustrative values
loans collateralised with immovable property1,200
What the rule then expects

Loans and advances other than loans on demand must then be at least 1,200.

1,200Passes
1,100Fails

A file that reports 1,200 passes. One that reports 1,100 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, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.

{F_32.01,r0110,c0080,} <= {F_32.01,r0100,c0080,}

The next five:

{F_32.01,r0110,c0060,} <= {F_32.01,r0100,c0060,}{F_32.01,r0110,c0030,} <= {F_32.01,r0100,c0030,}{F_32.01,r0110,c0070,} <= {F_32.01,r0100,c0070,}{F_32.01,r0110,c0020,} <= {F_32.01,r0100,c0020,}{F_32.01,r0110,c0010,} <= {F_32.01,r0100,c0010,}

Every AE rule, by template

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