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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

A lower-limit check across asset encumbrance and asset encumbrance: sources of encumbrance (F 36.01.b, F 36.02.b, F 32.04.a, EBA rule v2920_m)

A warning in the asset encumbrance return (AE), on templates F 32.04.a, asset encumbrance: sources of encumbrance (a), F 36.01.b, asset encumbrance: Advance template for assets of the reporting institution (b) and F 36.02.b, asset encumbrance: Advance template for colllateral and own debt secrities issued other than covered bonds or ABSs (b).

Check your file against this ruleWhat to do if it fails

The rule in plain words

Central bank funding (of all types, including e.g. repos). Matching liabilities, total in F 36.01.b plus central bank funding (of all types, including e.g. repos). Matching liabilities, total in F 36.02.b cannot be less than central banks, matching liabilities, contingent liabilities or securities lent (under repurchase agreements) plus central banks, matching liabilities, contingent liabilities or securities lent (under collateralised deposits other than repurchase agreements).

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_36.01.B: Central bank funding (of all types, including e.g. repos). Matching liabilities, Total + F_36.02.B: Central bank funding (of all types, including e.g. repos). Matching liabilities, Total >= F_32.04.A: Repurchase agreements, of which: central banks, Matching liabilities, contingent liabilities or securities lent + F_32.04.A: Collateralised deposits other than repurchase agreements, of which: central banks, Matching liabilities, contingent liabilities or securities lent

What to do if your filing fails it

  1. 01Open the templates below and find the cells the rule reads.
  2. 02Compare the values in your file. If the first is smaller 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 36.01, F 36.02 and 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

  • 0060Of which: central banks
  • 0080Of which: central banks

Column

  • 0010Matching liabilities, contingent liabilities or securities lent

Asset encumbrance: Advance template for assets of the reporting institution (b) (F 36.01.b)

Row

  • 0020Central bank funding (of all types, including e.g. repos). Matching liabilities

Column

  • 0180Total

Asset encumbrance: Advance template for colllateral and own debt secrities issued other than covered bonds or ABSs (b) (F 36.02.b)

Row

  • 0020Central bank funding (of all types, including e.g. repos). Matching liabilities

Column

  • 0190Total
Show the rule as writtenShow

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

{F_36.01.b,r0020,c0180,} + {F_36.02.b,r0020,c0190,} >= sum({F_32.04.a,r0060,c0010,},{F_32.04.a,r0080,c0010,})

Every AE rule, by template

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