Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Other sources of encumbrance must equal the sum of its four parts (F 32.04.a, EBA rule v2850_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

Other sources of encumbrance must equal these four added up:

  • Other
  • Nominal of loan commitments received
  • Nominal of financial guarantees received
  • Fair value of securities borrowed with non cash-collateral

EBA checks it for two columns: matching liabilities, contingent liabilities or securities lent, and from other entities of the group. That makes two 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.

Matching liabilities, contingent liabilities or securities lent: Other sources of encumbrance = Other + Nominal of loan commitments received + Nominal of financial guarantees received + Fair value of securities borrowed with non cash-collateral

What to do if your filing fails it

  1. 01Open the template below and find the cells the rule reads.
  2. 02Add up the parts in your file and compare the result with the total.
  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.
  4. 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  5. 05It runs only when your filing indicators mark F 32.04 as reported.
  6. 06This 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

  • 0120Other sources of encumbrance
  • 0130Nominal of loan commitments received
  • 0140Nominal of financial guarantees received
  • 0150Fair value of securities borrowed with non cash-collateral
  • 0160Other

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
Other1,200
Nominal of loan commitments received800
Nominal of financial guarantees received450
Fair value of securities borrowed with non cash-collateral300
Together2,750
What the rule then expects

Other sources of encumbrance must then be 2,750.

2,750Passes
2,850Fails

A file that reports 2,750 passes. One that reports 2,850 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,r0120,c0010,} = sum({F_32.04.a,r0160,c0010,},{F_32.04.a,r0130,c0010,},{F_32.04.a,r0140,c0010,},{F_32.04.a,r0150,c0010,})

The next one:

{F_32.04.a,r0120,c0020,} = sum({F_32.04.a,r0130,c0020,},{F_32.04.a,r0160,c0020,},{F_32.04.a,r0140,c0020,},{F_32.04.a,r0150,c0020,})

Every AE rule, by template

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