Line4

1 min readSwitched off by EBAEBA reporting framework 4.2Updated 10 November 2026

Over-the-Counter, matching liabilities, contingent liabilities or securities lent must equal the sum of its two parts (EBA rule v2921_m)

A check 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).

EBA switched this rule off in its 4.2 severity package (January 2026), so it does not run on reporting framework 4.2 filings. EBA's list of validation rules of 12 October 2026 still has it switched off. Line4 Check does not run it either.

The rule in plain words

Over-the-Counter, matching liabilities, contingent liabilities or securities lent must equal over-the-counter derivatives. Matching liabilities, total in F 36.01.b plus over-the-counter derivatives. Matching liabilities, total in F 36.02.b.

The template it checks

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

Row

  • 0030of which: Over-The-Counter

Column

  • 0010Matching liabilities, contingent liabilities or securities lent

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

Row

  • 0060Over-the-counter derivatives. 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

  • 0060Over-the-counter derivatives. Matching liabilities

Column

  • 0190Total
Show the rule as writtenShow

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

{F_36.01.b,r0060,c0180,} + {F_36.02.b,r0060,c0190,} = {F_32.04.a,r0030,c0010,}

Every AE rule, by template

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