Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

From other entities of the group cannot be more than matching liabilities, contingent liabilities or securities lent (EBA rule v2842_m)

A warning in the asset encumbrance return (AE), on template F 32.04.a, asset encumbrance: sources of encumbrance (a).

Check your file against this ruleWhat to do if it fails

The rule in plain words

From other entities of the group cannot be more than matching liabilities, contingent liabilities or securities lent.

EBA checks it for 15 rows, from carrying amount of selected financial liabilities (0010) to total sources of encumbrance (0170). That makes 15 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 issued, Of which: from other entities of the group <= Of which: covered bonds issued, Matching liabilities, contingent liabilities or securities lent

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 32.04 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: sources of encumbrance (a) (F 32.04.a)

Rows

  • 0010Carrying amount of selected financial liabilities
  • 0020Derivatives
  • 0030of which: Over-The-Counter
  • 0040Deposits
  • 0050Repurchase agreements
  • 0070Collateralised deposits other than repurchase agreements
  • 0090Debt securities issued
  • 0100Of which: covered bonds issued
  • 0110Of which: securitisations issued
  • 0120Other sources of encumbrance
  • 0130Nominal of loan commitments received
  • 0140Nominal of financial guarantees received
  • 0150Fair value of securities borrowed with non cash-collateral
  • 0160Other
  • 0170TOTAL SOURCES OF ENCUMBRANCE

Columns

  • 0010Matching liabilities, contingent liabilities or securities lent
  • 0020Of which: from other entities of the group

A worked example

The first of its checks, with simple numbers.

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

Matching liabilities, contingent liabilities or securities lent 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_32.04.a,r0100,c0020,} <= {F_32.04.a,r0100,c0010,}

The next five:

{F_32.04.a,r0150,c0020,} <= {F_32.04.a,r0150,c0010,}{F_32.04.a,r0130,c0020,} <= {F_32.04.a,r0130,c0010,}{F_32.04.a,r0010,c0020,} <= {F_32.04.a,r0010,c0010,}{F_32.04.a,r0020,c0020,} <= {F_32.04.a,r0020,c0010,}{F_32.04.a,r0120,c0020,} <= {F_32.04.a,r0120,c0010,}

And 9 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.