The rule in plain words
Other sources of encumbrance, assets, collateral received and own debt securities issued other than covered bonds and securitisations encumbered must equal other sources of encumbrance. encumbered assets, total plus other sources of encumbrance. encumbered collateral received, total.
How the Line4 Check report words itShowHide
Word for word as the report shows it when the rule fails.
F_36.01.A: Other sources of encumbrance. Encumbered assets, Total + F_36.02.A: Other sources of encumbrance. Encumbered collateral received, Total = F_32.04.B: Other sources of encumbrance, Assets, collateral received and own debt securities issued other than covered bonds and securitisations encumbered
What to do if your filing fails it
- 01Open the templates below and find the cells the rule reads.
- 02Add up the parts in your file and compare the result with the total.
- 03If they differ, a part is missing, a value sits in the wrong cell, or the total is out of date.
- 04EBA allows a small rounding difference, worked out from the decimals each value is reported with.
- 05It runs only when your filing indicators mark F 36.01, F 36.02 and F 32.04 as reported.
- 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 (b) (F 32.04.b)
Row
- 0120Other sources of encumbrance
Column
- 0030Assets, collateral received and own debt securities issued other than covered bonds and securitisations encumbered
Asset encumbrance: Advance template for assets of the reporting institution (a) (F 36.01.a)
Row
- 0170Other sources of encumbrance. Encumbered assets
Column
- 0180Total
Row
- 0170Other sources of encumbrance. Encumbered collateral received
Column
- 0190Total
A worked example
The first of its checks, with simple numbers.
Other sources of encumbrance, assets, collateral received and own debt securities issued other than covered bonds and securitisations encumbered must then be 2,000.
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 writtenShowHide
EBA's formula. Cells are written as {template, row, column, sheet}.
{F_36.01.a,r0170,c0180,} + {F_36.02.a,r0170,c0190,} = {F_32.04.b,r0120,c0030,}Other rules on F 32.04.b
- A balancing check across asset encumbrance and asset encumbrance: sources of encumbrance (F 36.01.a, F 36.02.a, row 0150, v2936_m)Warning
- A balancing check across asset encumbrance and asset encumbrance: sources of encumbrance (F 36.02.a, v2938_m)Warning
- Securitisations issued, assets, collateral received and own debt securities issued other than covered bonds and securitisations encumbered must equal the sum of its two parts (v2935_m)Warning
- A calculation over four cells must equal derivatives, collateral received re-used (v2939_m)Warning
- Covered bonds issued, assets, collateral received and own debt securities issued other than covered bonds and securitisations encumbered must equal the sum of its two parts (v2934_m)Warning
- An upper-limit check across asset encumbrance and asset encumbrance: sources of encumbrance (F 36.02.a, v2940_m)Warning
- A balancing check across asset encumbrance and asset encumbrance: sources of encumbrance (F 36.01.a, F 36.02.a, row 0090, v2933_m)Warning
- Derivatives, own debt securities encumbered must equal the sum of its two parts (v2941_m)Warning
Checks like this one, run at the point of submission, are the first step to real-time supervision.