Line4

1 min readSwitched off by EBAEBA reporting framework 4.2Updated 10 November 2026

Total assets, collateral received and own debt securities issued must equal the sum of its three parts (EBA rule v2835_m)

A check in the asset encumbrance return (AE), on templates F 32.01, asset encumbrance: encumbrance overview - assets, F 32.02.a, asset encumbrance: encumbrance overview - collateral (a) and F 32.02.b, asset encumbrance: encumbrance overview - collateral (b).

EBA switched this rule off in its 4.2 severity package (January 2026), so it does not run on reporting framework 4.2 filings. EBA's list of validation rules of 12 October 2026 still has it switched off. Line4 Check does not run it either.

The rule in plain words

Total assets, collateral received and own debt securities issued must equal these three added up:

  • Assets of the reporting institution
  • Collateral received by the reporting institution
  • Own debt securities issued other than own covered bonds or securitisations

All the values are in the central bank's eligible column (0030).

EBA writes it out two 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)

Row

  • 0010Assets of the reporting institution

Column

  • 0030Of which: central bank's eligible

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

Rows

  • 0130Collateral received by the reporting institution
  • 0240Own debt securities issued other than own covered bonds or securitisations

Column

  • 0030Of which: central bank's eligible

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

Row

  • 0250TOTAL ASSETS, COLLATERAL RECEIVED AND OWN DEBT SECURITIES ISSUED

Column

  • 0030Of which: central bank's eligible
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.b,r0250,c0030,} = {F_32.01,r0010,c0030,} + {F_32.02.a,r0130,c0030,} + {F_32.02.a,r0240,c0030,}

And 1 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.