The rule in plain words
Assets of the reporting institution must equal these five added up:
- Equity instruments
- Loans on demand
- Debt securities
- Loans and advances other than loans on demand
- Other assets
All the values are in the carrying amount of encumbered assets issued by other entities of the group column (0020) of F 32.01.
EBA writes it out six times. These words are for the first; the others are the same rule on other cells.
The template it checks
Asset encumbrance: encumbrance overview - assets (F 32.01)
Rows
- 0010Assets of the reporting institution
- 0020Loans on demand
- 0030Equity instruments
- 0040Debt securities
- 0100Loans and advances other than loans on demand
- 0120Other assets
Column
- 0020Of which: issued by other entities of the group
Show the rule as writtenShowHide
EBA's formula, as written out for the first of its checks. Cells are written as {template, row, column, sheet}.
{F_32.01,r0010,c0020,} = sum({F_32.01,r0030,c0020,},{F_32.01,r0020,c0020,},{F_32.01,r0040,c0020,}) + {F_32.01,r0100,c0020,} + {F_32.01,r0120,c0020,}And 5 more, the same formula for the other cells it covers.
Other rules on F 32.01
- Loans collateralised with immovable property cannot be more than loans and advances other than loans on demand (v2812_m)Warning
- Debt securities issued by non-financial corporations cannot be more than debt securities (v2811_m)Warning
- Debt securities issued by financial corporations cannot be more than debt securities (v2810_m)Warning
- Debt securities issued by general governments cannot be more than debt securities (v2809_m)Warning
- Securitisations cannot be more than debt securities (v2808_m)Warning
- Covered bonds cannot be more than debt securities (v2807_m)Warning
- Central bank's eligible cannot be more than fair value of unencumbered assets (v2806_m)Warning
- Central bank's eligible cannot be more than fair value of encumbered assets (v2803_m)Warning
Checks like this one, run at the point of submission, are the first step to real-time supervision.