Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

The sum of two cells must equal repurchase agreements, matching liabilities, contingent liabilities or securities lent minus central banks, matching liabilities, contingent liabilities or securities lent (EBA rule v2923_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

Repurchase agreements. Matching liabilities, total in F 36.01.b plus repurchase agreements. Matching liabilities, total in F 36.02.b must equal repurchase agreements, matching liabilities, contingent liabilities or securities lent minus central banks, matching liabilities, contingent liabilities or securities lent.

How the Line4 Check report words itShow

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

F_36.01.B: Repurchase agreements. Matching liabilities, Total + F_36.02.B: Repurchase agreements. Matching liabilities, Total = F_32.04.A: Repurchase agreements, Matching liabilities, contingent liabilities or securities lent - F_32.04.A: 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. 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 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

  • 0050Repurchase agreements
  • 0060Of 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

  • 0080Repurchase agreements. 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

  • 0080Repurchase agreements. Matching liabilities

Column

  • 0190Total
Show the rule as writtenShow

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

{F_36.01.b,r0080,c0180,} + {F_36.02.b,r0080,c0190,} = {F_32.04.a,r0050,c0010,} - {F_32.04.a,r0060,c0010,}

Every AE rule, by template

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