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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Central bank's eligible cannot be more than fair value of encumbered collateral received or own debt securities issued (F 32.02.b, EBA rule v2837_m)

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

Check your file against this ruleWhat to do if it fails

The rule in plain words

Central bank's eligible cannot be more than fair value of encumbered collateral received or own debt securities issued.

All the values are in the total assets, collateral received and own debt securities issued row (0250) of F 32.02.b.

How the Line4 Check report words itShow

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

TOTAL ASSETS, COLLATERAL RECEIVED AND OWN DEBT SECURITIES ISSUED, Of which: central bank's eligible <= TOTAL ASSETS, COLLATERAL RECEIVED AND OWN DEBT SECURITIES ISSUED, 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 (b) (F 32.02.b)

Row

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

Columns

  • 0010Fair value of encumbered collateral received or own debt securities issued
  • 0030Of which: central bank's eligible

A worked example

The first of its checks, with simple numbers.

Illustrative values
central bank's eligible1,200
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. Cells are written as {template, row, column, sheet}.

{F_32.02.b,r0250,c0030,} <= {F_32.02.b,r0250,c0010,}

Every AE rule, by template

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