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1 min readWarningEBA reporting framework 4.2Updated 10 November 2026

A calculation over four cells must equal derivatives, collateral received re-used (EBA rule v2939_m)

A warning in the asset encumbrance return (AE), on templates F 32.04.b, asset encumbrance: sources of encumbrance (b) and F 36.02.a, asset encumbrance: Advance template for colllateral and own debt secrities issued other than covered bonds or ABSs (a).

Check your file against this ruleWhat to do if it fails

The rule in plain words

These four worked out must equal derivatives, collateral received re-used:

  • Exchange traded derivatives. encumbered collateral received, total
  • Over-the-counter derivatives. encumbered collateral received, total
  • Minus exchange traded derivatives. encumbered collateral received, own debt securities issued other than own covered bonds or securitisations
  • Minus over-the-counter derivatives. encumbered collateral received, own debt securities issued other than own covered bonds or securitisations
How the Line4 Check report words itShow

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

F_36.02.A: Exchange traded Derivatives. Encumbered collateral received, Total + F_36.02.A: Over-the-counter derivatives. Encumbered collateral received, Total - F_36.02.A: Exchange traded Derivatives. Encumbered collateral received, Own debt securities issued other than own covered bonds or securitisations - F_36.02.A: Over-the-counter derivatives. Encumbered collateral received, Own debt securities issued other than own covered bonds or securitisations = F_32.04.B: Derivatives, Of which: collateral received re-used

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 36.02 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 (b) (F 32.04.b)

Row

  • 0020Derivatives

Column

  • 0040Of which: collateral received re-used

Asset encumbrance: Advance template for colllateral and own debt secrities issued other than covered bonds or ABSs (a) (F 36.02.a)

Rows

  • 0030Exchange traded Derivatives. Encumbered collateral received
  • 0050Over-the-counter derivatives. Encumbered collateral received

Columns

  • 0180Own debt securities issued other than own covered bonds or securitisations
  • 0190Total

A worked example

The first of its checks, with simple numbers.

Illustrative values
Exchange traded derivatives. encumbered collateral received, total1,200
Over-the-counter derivatives. encumbered collateral received, total800
Exchange traded derivatives. encumbered collateral received, own debt securities issued other than own covered bonds or securitisations (taken away)450
Over-the-counter derivatives. encumbered collateral received, own debt securities issued other than own covered bonds or securitisations (taken away)300
Together1,250
What the rule then expects

Derivatives, collateral received re-used must then be 1,250.

1,250Passes
1,350Fails

A file that reports 1,250 passes. One that reports 1,350 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}.

sum({F_36.02.a,r0030,c0190,},{F_36.02.a,r0050,c0190,}) - sum({F_36.02.a,r0030,c0180,},{F_36.02.a,r0050,c0180,}) = {F_32.04.b,r0020,c0040,}

Every AE rule, by template

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