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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

Other sources of encumbrance, matching liabilities, contingent liabilities or securities lent must equal the sum of its two parts (EBA rule v2928_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

Other sources of encumbrance, matching liabilities, contingent liabilities or securities lent must equal other sources of encumbrance. contingent liabilities or securities lent, total in F 36.01.b plus other sources of encumbrance. contingent liabilities or securities lent, total in F 36.02.b.

How the Line4 Check report words itShow

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

F_36.01.B: Other sources of encumbrance. Contingent liabilities or securities lent, Total + F_36.02.B: Other sources of encumbrance. Contingent liabilities or securities lent, Total = F_32.04.A: Other sources of encumbrance, 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. 02Add up the parts in your file and compare the result with the total.
  3. 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.
  4. 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
  5. 05It runs only when your filing indicators mark F 36.01, F 36.02 and F 32.04 as reported.
  6. 06This 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)

Row

  • 0120Other sources of encumbrance

Column

  • 0010Matching liabilities, contingent liabilities or securities lent

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

Row

  • 0180Other sources of encumbrance. Contingent liabilities or securities lent

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

  • 0180Other sources of encumbrance. Contingent liabilities or securities lent

Column

  • 0190Total

A worked example

The first of its checks, with simple numbers.

Illustrative values
Other sources of encumbrance. contingent liabilities or securities lent, total in F 36.01.b1,200
Other sources of encumbrance. contingent liabilities or securities lent, total in F 36.02.b800
Together2,000
What the rule then expects

Other sources of encumbrance, matching liabilities, contingent liabilities or securities lent must then be 2,000.

2,000Passes
2,100Fails

A file that reports 2,000 passes. One that reports 2,100 fails, by 100.

The numbers are illustrative, reported to the unit, so the rounding tolerance does not change the result.

Show the rule as writtenShow

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

{F_36.01.b,r0180,c0180,} + {F_36.02.b,r0180,c0190,} = {F_32.04.a,r0120,c0010,}

Every AE rule, by template

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