Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Issued by other entities of the group cannot be more than fair value of encumbered collateral received or own debt securities issued (F 32.02.a, EBA rule v2824_m)

A warning in the asset encumbrance return (AE), on template F 32.02.a, asset encumbrance: encumbrance overview - collateral (a).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Issued by other entities of the group cannot be more than fair value of encumbered collateral received or own debt securities issued.

EBA checks it for ten rows, from collateral received by the reporting institution (0130) to other collateral received (0230). That makes ten 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: covered bonds, Of which: issued by other entities of the group <= Of which: covered bonds, Fair value of encumbered collateral received or own debt securities issued

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 32.02 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

Asset encumbrance: encumbrance overview - collateral (a) (F 32.02.a)

Rows

  • 0130Collateral received by the reporting institution
  • 0140Loans on demand
  • 0150Equity instruments
  • 0160Debt securities
  • 0170Of which: covered bonds
  • 0180Of which: securitisations
  • 0200Of which: issued by financial corporations
  • 0210Of which: issued by non-financial corporations
  • 0220Loans and advances other than loans on demand
  • 0230Other collateral received

Columns

  • 0010Fair value of encumbered collateral received or own debt securities issued
  • 0020Of which: issued by other entities of the group

A worked example

The first of its checks, with simple numbers.

Illustrative values
issued by other entities of the group1,200
What the rule then expects

Fair value of encumbered collateral received or own debt securities issued 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_32.02.a,r0170,c0020,} <= {F_32.02.a,r0170,c0010,}

The next five:

{F_32.02.a,r0210,c0020,} <= {F_32.02.a,r0210,c0010,}{F_32.02.a,r0220,c0020,} <= {F_32.02.a,r0220,c0010,}{F_32.02.a,r0140,c0020,} <= {F_32.02.a,r0140,c0010,}{F_32.02.a,r0130,c0020,} <= {F_32.02.a,r0130,c0010,}{F_32.02.a,r0200,c0020,} <= {F_32.02.a,r0200,c0010,}

And 4 more, the same formula for the other cells it covers.

Every AE rule, by template

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