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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

A balancing check across asset encumbrance: maturity data and two other templates (F 33.00.a, F 32.01, F 32.02.a, EBA rule v2877_m)

A warning 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 33.00.a, asset encumbrance: maturity data (a).

Check your file against this ruleWhat to do if it fails

The rule in plain words

These 13 added up, all for encumbered assets must equal assets of the reporting institution, carrying amount of encumbered assets plus own debt securities issued other than own covered bonds or securitisations, fair value of encumbered collateral received or own debt securities issued:

  • >10yrs
  • 3yrs <=5yrs
  • >1wk <=2wks
  • >3mths <=6mths
  • 5yrs <=10yrs
  • >2wks <=1mth
  • >1yr <=2yrs
  • >1day <=1wk
  • >2yrs <=3yrs
  • Open maturity
  • >1mth <=3mths
  • Overnight
  • >6mths <=1yr

The headline gives only the kind of check and the template, because the rule is too long to say in a headline. The plain words above say all of it.

How the Line4 Check report words itShow

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

F_33.00.A: Encumbered assets, >10yrs + F_33.00.A: Encumbered assets, 3yrs <=5yrs + F_33.00.A: Encumbered assets, >1wk <=2wks + F_33.00.A: Encumbered assets, >3mths <=6mths + F_33.00.A: Encumbered assets, 5yrs <=10yrs + F_33.00.A: Encumbered assets, >2wks <=1mth + F_33.00.A: Encumbered assets, >1yr <=2yrs + F_33.00.A: Encumbered assets, >1day <=1wk + F_33.00.A: Encumbered assets, >2yrs <=3yrs + F_33.00.A: Encumbered assets, Open maturity + F_33.00.A: Encumbered assets, >1mth <=3mths + F_33.00.A: Encumbered assets, Overnight + F_33.00.A: Encumbered assets, >6mths <=1yr = F_32.01: Assets of the reporting institution, Carrying amount of encumbered assets + F_32.02.A: Own debt securities issued other than own covered bonds or securitisations, Fair value of encumbered collateral received or own debt securities issued

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Work out both sides from your file, as the rule in plain words sets out, and compare them.
  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 33.00, F 32.01 and 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 - assets (F 32.01)

Row

  • 0010Assets of the reporting institution

Column

  • 0010Carrying amount of encumbered assets

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

Row

  • 0240Own debt securities issued other than own covered bonds or securitisations

Column

  • 0010Fair value of encumbered collateral received or own debt securities issued

Asset encumbrance: maturity data (a) (F 33.00.a)

Row

  • 0010Encumbered assets

Columns

  • 0010Open maturity
  • 0020Overnight
  • 0030>1day <=1wk
  • 0040>1wk <=2wks
  • 0050>2wks <=1mth
  • 0060>1mth <=3mths
  • 0070>3mths <=6mths
  • 0080>6mths <=1yr
  • 0090>1yr <=2yrs
  • 0100>2yrs <=3yrs
  • 01103yrs <=5yrs
  • 01205yrs <=10yrs
  • 0130>10yrs
Show the rule as writtenShow

EBA's formula. Cells are written as {template, row, column, sheet}.

sum({F_33.00.a,r0010,c0130,},{F_33.00.a,r0010,c0110,},{F_33.00.a,r0010,c0040,},{F_33.00.a,r0010,c0070,},{F_33.00.a,r0010,c0120,},{F_33.00.a,r0010,c0050,},{F_33.00.a,r0010,c0090,},{F_33.00.a,r0010,c0030,},{F_33.00.a,r0010,c0100,},{F_33.00.a,r0010,c0010,},{F_33.00.a,r0010,c0060,},{F_33.00.a,r0010,c0020,},{F_33.00.a,r0010,c0080,}) = {F_32.01,r0010,c0010,} + {F_32.02.a,r0240,c0010,}

Every AE rule, by template

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