Line4

1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

A balancing check across asset encumbrance and asset encumbrance: sources of encumbrance (F 36.01.b, F 36.02.b, F 32.04.a, row 0160, EBA rule v2927_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

Debt securities issued other than covered bonds and securitisations. Matching liabilities, total in F 36.01.b plus debt securities issued other than covered bonds and securitisations. Matching liabilities, total in F 36.02.b must equal these three worked out:

  • Debt securities issued, matching liabilities, contingent liabilities or securities lent
  • Minus securitisations issued, matching liabilities, contingent liabilities or securities lent
  • Minus covered bonds issued, matching liabilities, contingent liabilities or securities lent

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: Debt securities issued other than covered bonds and securitisations. Matching liabilities, Total + F_36.02.B: Debt securities issued other than covered bonds and securitisations. Matching liabilities, Total = F_32.04.A: Debt securities issued, Matching liabilities, contingent liabilities or securities lent - F_32.04.A: Of which: securitisations issued, Matching liabilities, contingent liabilities or securities lent - F_32.04.A: Of which: covered bonds issued, 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

  • 0090Debt securities issued
  • 0100Of which: covered bonds issued
  • 0110Of which: securitisations issued

Column

  • 0010Matching liabilities, contingent liabilities or securities lent

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

Row

  • 0160Debt securities issued other than covered bonds and securitisations. 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

  • 0160Debt securities issued other than covered bonds and securitisations. Matching liabilities

Column

  • 0190Total
Show the rule as writtenShow

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

{F_36.01.b,r0160,c0180,} + {F_36.02.b,r0160,c0190,} = {F_32.04.a,r0090,c0010,} - sum({F_32.04.a,r0110,c0010,},{F_32.04.a,r0100,c0010,})

Every AE rule, by template

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